Paragraph 136 I1I2
(1)
Section 15 (false statements etc in connection with reliefs from customs duties) is amended as follows.
(2)
In subsection (1)—
(a)
in paragraph (a), for “customs duty under section 1 or 3 above or under an EU instrument; or” substitute “ import duty under regulations made under section 19 of the Taxation (Cross-border Trade) Act 2018, ”
(b)
omit paragraph (b), and
(c)
in the words after that paragraph, for “section 1, 3 or 4 above or an EU instrument” substitute “ Part 1 of that Act ”.
Annotations
Commencement
- I1
Sch. 7 para. 136 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
- I2
Sch. 7 para. 136 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)