Paragraph 12 I1I2
(1)
HMRC Commissioners may by regulations make provision imposing requirements on any person in relation to an inward processing procedure in the supplementary form in respect of goods declared for the procedure.
(2)
The provision that may be made by the regulations includes provision that may be made by or under paragraph 9 or 10.
Annotations
Commencement
- I1
Sch. 2 para. 12 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
- I2
Sch. 2 para. 12 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)