Regulation 3 Transitional provision for wharves and temporary storage facilitiesI1
An approved wharf covered by CEMA 1979 M1, section 20A(1)(b) becomes one covered by section 20(A)(1)(a) when the Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraph 10(2) comes into force. The terms of any permission, designation or approval relating to the former status then become conditions and restrictions covered by CEMA 1979, section 20(1A) or (1B).
A temporary storage facility covered by CEMA 1979, section 25A(1)(b) becomes one covered by section 25A(1)(a) when the Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraph 17(2)(b) comes into force.
The terms of any approval or condition relating to the temporary storage facility then become conditions and restrictions covered by CEMA 1979, section 25(1A) or (1B).
The changes made by paragraph (1) or (2) are subject to the approval being revoked later, or its terms varied later, under CEMA 1979, section 20(2) or 25(2) respectively.
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Annotations
Textual amendments
- F1
Reg. 3(4)(5) revoked (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 4(2); S.I. 2020/1643, reg. 2, Sch.
Marginal citations
- M1
The Customs and Excise Management Act 1979, as abbreviated by the Taxation (Cross-border) Trade Act 2018, section 37(1).
Commencement
- I1
Reg. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.