Schedule 11, paragraph 2(5B)

The provision that may be made by regulations made by virtue of sub-paragraph (5A) includes— provision for a notification required by virtue of that sub-paragraph to contain such particulars relating to the notified arrival of the means of transport and any VAT chargeable on its ... importation as may be specified in the regulations or by the Commissioners in accordance with the regulations, provision for such a notification to be given by a person who is not the relevant person and is so specified, or is of a description so specified, provision for such a notification to contain a declaration, given in such form and by such person as may be so specified, as to the information contained in the notification, and supplementary, incidental, consequential or transitional provision (including provision amending any provision made by or under this Act or any other enactment).

← 5A · All articles · 5C →

Source: legislation.gov.uk · retrieved 2026-07-28