Paragraph 78 I1I2
(1)
Section 78 (customs and excise control of persons entering or leaving the United Kingdom) is amended as follows.
(2)
In subsection (1)—
(a)
in paragraph (b), for “chargeable” substitute “ taxable ”,
(b)
in the words after paragraph (b), after “by virtue of” insert “ provision made by regulations under section 19 of the Taxation (Cross-border Trade) Act 2018 relating to any relief conferred on persons entering the United Kingdom or ”, and
(c)
in the second sentence, for “subsection “chargeable goods” means” substitute “ subsection “taxable goods” means ”.
(3)
Omit subsection (1B).
Annotations
Commencement
- I1
Sch. 7 para. 78 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
- I2
Sch. 7 para. 78 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)