Paragraph 11 AmenitiesI1

United Kingdom

Space and general equipment for the proper conduct of—

(a)

customs formalities^f1,

(b)

controls on cash entering or leaving the United Kingdom (as provided for in Regulation (EC) No 1889/2005 ^f2, including provision made for that Regulation by regulations under the European Union (Withdrawal) Act 2018^f3, section 8), and

(c)

formalities relating to retail exports (by and under the Value Added Tax Regulations 1995^f4, regulation 131).

Annotations

Commencement

I1: Sch. para. 11 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Footnotes

f1: Defined in the Customs and Excise Management Act 1979, section 1 as amended by the Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraphs 3, 4(1) and 4(2)(c).
f2: O J No. L 309, 25.11.2005, p. 9.
f3: 2018 c. 16.
f4: S.I. 1995/2518, relevant amending instruments are S.I. 1995/3147 and 2003/1485.