39 Charge to export duty

Part 2 Export Duty

39  Charge to export duty

(1)     The Treasury may by regulations make provision for, and in connection with, the charging of a duty of customs (to be known as “export duty”) by reference to the export of goods from the United Kingdom.

(2)     The regulations may provide for export duty to be chargeable by reference to the export of—

(a)     all goods, or

(b)     goods of a description specified in the regulations.

(3)     The regulations—

(a)     may provide for export duty to be chargeable in accordance

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