The Finance Act 2003, Part 3 (Amendment) Order 2018

• Citation: S.I. 2018/461
• Sections: 6

Section 1 Citation and commencement

This Order may be cited as the Finance Act 2003, Part 3 (Amendment) Order 2018 and comes into force on the day after the day on which it is made.

Section 2 Interpretation

In this Order “the Act” means the Finance Act 2003.

Section 3 Amendment of Part 3 of the Act

Part 3 of the Act is amended as follows.

Section 4 Amendment of Part 3 of the Act

In section 24 (introductory) —

(a) in subsection (2)(b) and (c), for “Community” substitute “Union”;

(b) in subsection (3)—

(i) omit the entries for “the Community Customs Code”, “Community export duty” and “Community import duty”;

(ii) in the entry for “preferential tariff country”, for “Article 20(3)(d) of the Community Customs Code” substitute “Article 56(2)(d) of the Union Customs Code”;

(c) at the end of that subsection insert—

“Union Customs Code” means Regulation ( EU ) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;

“Union export duty” means export duty, as defined in Article 5(21) of the Union Customs Code;

“Union import duty” means import duty, as defined in Article 5(20) of the Union Customs Code.

(d) in subsections (4) and (5)(a), for “Community Customs Code” substitute “Union Customs Code”.

Section 5 Amendment of Part 3 of the Act

In section 26 (penalty for contravention of relevant rule) —

(a) in subsection (8), for paragraph (c) substitute—

(c) in the case of customs duty, Union export duty or Union import duty, Union customs legislation;

(b) in subsection (8)(d), for “Community customs rules as they apply” substitute “Union customs legislation as it applies”;

(c) in subsection (9)—

(i) omit the definition of “Community customs rules”;

(ii) at the end insert—

“Union customs legislation” means customs legislation, as defined in Article 5(2) of the Union Customs Code.

Section 6 Effect

This Order has effect in respect of conduct which begins on or after the day upon which this Order comes into force.