156(1)Section 7 of the Borders, Citizenship and Immigration Act 2009 (customs revenue functions of the Director) is amended as follows.U.K.
[F1(2)In subsection (2)—
(a)in paragraph (b), for “of Council Regulation (EC) No 384/96, as amended from time to time” substitute “ it has in Union customs legislation ”;
(b)in paragraph (c) for “of Council Regulation (EC) No 2026/97, as amended from time to time” substitute “ it has in Union customs legislation ”.]
(3)In subsection (7)—
(a)at the end of paragraph (aa) omit “and”, and
(b)after paragraph (aa) insert—
“(ab)Part 1 [F2and sections 40A and 40B] of the Taxation (Cross-border Trade) Act 2018, and”.
[F3(4)In subsection (9), in paragraph (c), for “EU law” substitute “ retained EU law, or Union customs legislation, ”.
(5)After that subsection insert—
“(10)In this section “Union customs legislation” has the meaning it has in Part 1 of the Taxation (Cross-border Trade) Act 2018.”]
Textual Amendments
F1Sch. 7 para. 156(2) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(5)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F2Words in Sch. 7 para. 156(3)(b) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(5)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F3Sch. 7 para. 156(4)(5) substituted for Sch. 7 para. 156(4) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(5)(c) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
Commencement Information
I1Sch. 7 para. 156 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 156 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)