Part 3 Amendments of other Enactments
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

Part 3 Amendments of other Enactments

Customs and Excise Duties (General Reliefs) Act 1979

118

The Customs and Excise Duties (General Reliefs) Act 1979 is amended as follows.

119

Omit section 1 (reliefs from customs duty for conformity with EU obligations and other international obligations, etc) and the italic heading before it.

120

Omit section 2 (reliefs from customs duty referable to Community practices).

121

Omit section 3 (power to exempt particular importations of certain goods from customs duty).

122

Omit section 4 (administration of reliefs under section 1 and administration or implementation of similar Community reliefs).

123

Omit section 5 (relief from customs duty of certain goods from Channel Islands) and the italic heading before it.

124

In the italic heading before section 7, omit “miscellaneous†and “customs andâ€.

125

(1)     Section 7 (power to provide for reliefs from duty and value added tax in respect of imported legacies) is amended as follows.

(2)     In subsection (1), after “reliefs from†insert “exciseâ€.

(3)     In subsection (2)—

(a)     after “payment of†insert “exciseâ€, and

(b)     after “by way of†insert “exciseâ€.

(4)     Omit subsection (3).

(5)     In subsection (4)(a), omit “or any Community

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