# Taxation (Post-transition Period) Act 2020, Paragraph 8

Extent: E+W+S+N.I.

(1) Schedule 1 (customs declarations) is amended as follows.
(2) In paragraph 1(4)—
(a) in paragraph (a), after “United Kingdom” insert “ , or removed to Northern Ireland, ”;
(b) in paragraph (b), before “the export” insert “ in the case of goods exported from the United Kingdom, ”.
(3) In paragraph 2(2)—
(a) in paragraph (a), for the words from “in the United Kingdom” to the end substitute “ in, or outside, a specified place ”;
(b) in paragraph (b)—
(i) after “have” insert “ , or do not have, ”;
(ii) for “the United Kingdom or to a specified place outside the United Kingdom” substitute “ a specified place ”.

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Source: https://www.legislation.gov.uk/ukpga/2020/26/schedule/1/paragraph/8 (the official version)
Page: https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-1/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.