[30B Duty under section 30A(3): supplementary]
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

[30B  Duty under section 30A(3): supplementary]

[(1)     The Treasury may by regulations provide that, in relation to goods of a specified description, the following matters are to be determined in accordance with provision made by or under this Act (instead of in accordance with Union customs legislation)—

(a)     whether goods in particular circumstances are chargeable to duty under section 30A(3);

(b)     the amount

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