Paragraph 87 I1 I2

(1)

Section 99 (provisions as to deposit in Queen's warehouse) is amended as follows.

(2)

In subsection (1), after “the Customs and Excise Acts 1979” insert “ or Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.

(3)

In subsection (4)—

(a)

in the opening words, after “the Customs and Excise Acts 1979” insert “ or Part 1 of the Taxation (Cross-border Trade) Act 2018 ”,

(b)

in paragraph (a), after “thereon” insert “ has been paid ”,

(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

(d)

after that paragraph insert

“; and
(c)
the requirements made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 have been complied with.”

(4)

In subsection (6), after “the Customs and Excise Acts 1979” insert “ or Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.

(5)

In subsection (7), after “the Customs and Excise Acts 1979” insert “ or Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.

Annotations

I1: Sch. 7 para. 87 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2: 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)