Paragraph 7 I1I2
(1)
Regulations made by HMRC Commissioners may make provision, in specified cases, for treating a person as having declared goods for a transit procedure.
(2)
The regulations may make provision for treating a transit procedure for which goods are declared as a result of this paragraph as discharged in specified cases.
Annotations
Commencement
- I1
Sch. 2 para. 7 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
- I2
Sch. 2 para. 7 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)