Regulation 9 References to section 13 of the Customs and Excise (General Reliefs) Act 1979I1
United Kingdom
Any reference in any provision made by or under any enactment to orders made under section 13(1) of the Customs and Excise Duties (General Reliefs) Act 1979f1 is to be read as including a reference to any regulations made under section 51 of the Taxation (Cross-border Trade) Act 2018 that grant relief from VAT or excise duty to persons entering the United Kingdom.
Annotations
Commencement
- I1
Reg. 9 in force at 31.12.2020 on IP completion day, see reg. 1
Footnotes
- f1
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Section 13(1) was amended by the Taxation (Cross-border Trade) Act 2018 (c. 22), section 29 and paragraphs 118 and 131(1) and (2)(a) to (c) of Schedule 7.