Author : GREAT BRITAIN.
Publisher :
ISBN 13 : 9780111189511
Total Pages : 36 pages
Book Rating : 4.1/5 (895 download)
Book Synopsis The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 by : GREAT BRITAIN.
Download or read book The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 written by GREAT BRITAIN. and published by . This book was released on 2019-09-10 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Enabling power: Finance Act 2003, ss. 24 (3), 26 (1) & Taxation (Cross-border Trade) Act 2018, ss. 23 (3) (7), 32 (7) (8) (10) (13), 33 (8), 34 (5) (6), 35 (2) (3) (4), 36 (8) (9) (d), 51 (1), 52 (2) (5), 56 (1), sch. 1, para. 1 (7), 3 (1) (5), 6, 7 (1), 9 (1) (2), sch. 2, para. 2 (1) (3), 6 (1), 10, 12, 14, 15, 16, sch. 6, para. 3 (1) (b), 5, 6, sch. 7, para. 1 (3) (c) & Customs and Excise Management Act 1979, s. 64 (1A). Issued: 10.09.2019. Sifted: -. Made: 04.09.2019. Laid: 05.09.2019. Coming into force: In accord. with reg. 1. Effect: S.I. 1996/1406; 2003/3113; 2018/1247, 1248, 1249, 1258, 1260; 2019/108, 326, 474, 486 amended. Territorial extent & classification: E/W/S/NI. General. EC note: Part 5 makes amendments to a number of customs EU Exit instruments and consequential amendments to excise regulations. This includes amendments to a number of instruments to modify guarantees provisions so that, where goods on which excise duty may be due are held in temporary storage facilities or declared to certain special customs procedures which relieve or suspend import and excise duty on importation, any guarantee required by HMRC in relation to the goods should be calculated with reference to both the potential import duty and potential excise duty liabilities for the goods. Other amendments relate to the change to exit day. This Statutory Instrument has been made in consequence of defects in SI 2018/1247, SI 2018/1248, SI 2018/1249, SI 2019/108 and SI 2019/486 and is being issued free of charge to all known recipients of those Statutory Instruments