Paragraph 156 I1 I2

United Kingdom

(1)

Section 7 of the Borders, Citizenship and Immigration Act 2009 (customs revenue functions of the Director) is amended as follows.

F1(2)

In subsection (2)—

(a)

in paragraph (b), for “of Council Regulation (EC) No 384/96, as amended from time to time” substitute “ it has in Union customs legislation ”;

(b)

in paragraph (c) for “of Council Regulation (EC) No 2026/97, as amended from time to time” substitute “ it has in Union customs legislation ”.

(3)

In subsection (7)—

(a)

at the end of paragraph (aa) omit “and”, and

(b)

after paragraph (aa) insert—

“(ab)
Part 1 F2and sections 40A and 40B of the Taxation (Cross-border Trade) Act 2018, and”.

F3(4)

In subsection (9), in paragraph (c), for “EU law” substitute “ retained EU law, or Union customs legislation, ”.

(5)

After that subsection insert—

“(10)
In this section “Union customs legislation” has the meaning it has in Part 1 of the Taxation (Cross-border Trade) Act 2018.”

Annotations

F1: Sch. 7 para. 156(2) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(5)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F2: Words in Sch. 7 para. 156(3)(b) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(5)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F3: Sch. 7 para. 156(4)(5) substituted for Sch. 7 para. 156(4) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(5)(c) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

I1: Sch. 7 para. 156 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2: Sch. 7 para. 156 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)