19 Reliefs
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

Reliefs

19 Ìý¸é±ð±ô¾±±ð´Ú²õ

(1)     The Treasury may by regulations make provision for full or partial relief from a liability to import duty.

(2)     The regulations may provide for the relief to be given by reference to any factor, for example—

(a)     the nature or origin of goods or anything else by reference to which goods are classified in the customs tariff,

(b)     anything in the customs tariff by reference to which the amount of import duty applicable to goods is

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