Paragraph 25 I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 5 para. 7(1) word omitted by Finance Act 2026 s. 111(3)(a)(i)
Sch. 5 para. 7(1)(a)(ii) and word omitted by Finance Act 2026 s. 111(3)(a)(ii)
Sch. 5 para. 7(2)(a) words omitted by Finance Act 2026 s. 111(3)(b)(i)
Sch. 5 para. 7(2)(b) omitted by Finance Act 2026 s. 111(3)(b)(ii)
Sch. 5 para. 7(3)(a) words omitted by Finance Act 2026 s. 111(3)(c)(i)
Sch. 5 para. 7(3)(b) omitted by Finance Act 2026 s. 111(3)(c)(ii)
Sch. 5 para. 7A and cross-heading inserted by Finance Act 2026 s. 111(4)
Sch. 5 para. 16(6) substituted by Finance Act 2026 s. 111(5)

(1)

For the purpose of giving effect to arrangements between Her Majesty's government in the United Kingdom and the government of a foreign country or territory, regulations may make provision excepting goods originating from a specified foreign country or territory from the application of this Schedule, or from specified provision made by or under it.

(2)

Regulations may make provision requiring goods originating from a specified foreign country or territory or description of foreign country or territory to be excepted from the goods in relation to which the TRA may make a recommendation under provision made by or under this Schedule.

Annotations

Commencement

I1: Sch. 5 para. 25 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)