PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS F2IN RESPECT OF GREAT BRITAIN

Annotations:
Amendments (Textual)

F1121A

In the Customs (Import Duty) (EU Exit) Regulations 2018, Part 10 (guarantees), in regulation 98(1), regard there being a third sub-paragraph as follows—

c

in relation to the VAT chargeable on the importation of goods into F3Great Britain, from any territory not including Northern Ireland, the specified amount may be nil where in the opinion of an HMRC officer there is no risk to the payment.