[Part 4 Savings and Modifications in Relation to Northern Ireland]
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

[Part 4 Savings and Modifications in Relation to Northern Ireland]

[Application of CEMA 1979 etc

158

(1)     CEMA 1979—

(a)     continues to have effect, for any purpose in connection with duty under section 30A(3), as if the amendments made by Part 2 of this Schedule, other than the amendments made by paragraphs 4(4), 93 and 114, were not made, and

(b)     applies for any such purpose as if—

(i)     references to an exportation of goods (however framed) included the exit of goods from Northern Ireland that are being removed to Great Britain,

(ii)     references to the departure (however framed) of any goods, person or vehicle from the United Kingdom included a departure of those goods or that person or vehicle from Northern Ireland that is not also a departure from the United Kingdom,

(iii)     references to “the customs territory of the European Unionâ€, other than the reference in section 21(2), were to “Northern Ireland or the customs territory of the European Unionâ€,

(iv)     references to “EU customs duties†were to “duty under section 30A(3) of the Taxation (Cross-border Trade) Act 2018â€,

(v)     in section 63(1) and (2), after “place outside†there were inserted “Northern Ireland and†(and the

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