{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-156",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-156.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "schedule/7/paragraph/156",
  "kind": "paragraph",
  "number": "156",
  "heading": null,
  "text": "(1) Section 7 of the Borders, Citizenship and Immigration Act 2009 (customs revenue functions of the Director) is amended as follows.\n(2) In subsection (2)—\n(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 ”;\n(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 ”.\n(3) In subsection (7)—\n(a) at the end of paragraph (aa) omit “and”, and\n(b) after paragraph (aa) insert—\n“(ab) Part 1 and sections 40A and 40B of the Taxation (Cross-border Trade) Act 2018, and”.\n(4) In subsection (9), in paragraph (c), for “EU law” substitute “ retained EU law, or Union customs legislation, ”.\n(5) After that subsection insert—\n“(10) In this section “Union customs legislation” has the meaning it has in Part 1 of the Taxation (Cross-border Trade) Act 2018.”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 7 para. 156 in force for specified purposes at 13.9.2018, see s. 57(1)(a)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/156",
    "retrieved_at": "2026-10-29T09:04:43.590954+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}