{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-87",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-87.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/87",
  "kind": "paragraph",
  "number": "87",
  "heading": null,
  "text": "(1) Section 99 (provisions as to deposit in Queen's warehouse) is amended as follows.\n(2) In subsection (1), after “the Customs and Excise Acts 1979” insert “ or Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.\n(3) In subsection (4)—\n(a) in the opening words, after “the Customs and Excise Acts 1979” insert “ or Part 1 of the Taxation (Cross-border Trade) Act 2018 ”,\n(b) in paragraph (a), after “thereon” insert “ has been paid ”,\n(c) in the words after sub-paragraph (ii) of paragraph (b), omit the words from “and, in the case of goods” to the end, and\n(d) after that paragraph insert\n“; and\n(c) the requirements made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 have been complied with.”\n(4) In subsection (6), after “the Customs and Excise Acts 1979” insert “ or Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.\n(5) In subsection (7), after “the Customs and Excise Acts 1979” insert “ or Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 7 para. 87 in force for specified purposes at 13.9.2018, see s. 57(1)(a)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 7 para. 87 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/87",
    "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."
}