[40B Duty under section 40A: supplementary]
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

[40B  Duty under section 40A: 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 40A;

(b)     the amount of duty charged under that section;

(c)     such other matters relating to the charging of duty under section 40A as may be specified.

(2)     The Treasury may by regulations make provision generally

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