Paragraph 13 I1 I2

United Kingdom

(1)

Section 4 of F(No.2)A 1992 is amended as follows.

(2)

In subsection (1)—

(a)

for “the United Kingdom” substitute “ Northern Ireland ”;

(b)

for “different” substitute “ Northern Ireland and a member State or between ”.

(3)

In subsection (1A), for “different” substitute “ Northern Ireland and a member State or between ”.

(4)

In subsection (2)—

(a)

in paragraph (a)—

(i)

omit “EU” in the first place it occurs;

(ii)

for “EU legislation” substitute “Union customs legislation (within the meaning of Part 1 of the Taxation (Cross-border Trade) Act 2018);

(b)

in paragraph (b), for “EU legislation” substitute “ provision of Union customs legislation ”.

(5)

In subsection (5), omit the definition of “EU customs duty”.

Annotations

I1: Sch. 1 para. 13 in force at Royal Assent for specified purposes, see s. 11(1)(e)
I2: Sch. 1 para. 13 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9