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/lp/kluwer-law-international/the-customs-tariff-etc-amendment-regulations-2021-GXUOAvqckE
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- Publisher
- Kluwer Law International
- Copyright
- Copyright © 2021 Kluwer Law International BV, The Netherlands
- ISSN
- 0143-6295
- Publisher site
- See Article on Publisher Site
Abstract
the ‘Authorised Use: Eligible goods to which in each case they are and rates’ document in the Reliefs entitled. They also set out how a CUSTOMS Regulations to refer to a revised ver- week’s pay is to be calculated for the sion of the document. This document purpose of deciding whether an is revised to reflect changes to codes employee is taken to be on short- The Customs (Tariff Etc.) which have been made since the leg- time for statutory purposes. (Amendment) Regulations islation was laid. The CJRS was established by the Regulation 5 replaces the defini- Coronavirus Act 2020 Functions of tion of ‘Suspensions of Import Duty Her Majesty’s Revenue and Customs Rates Document’ in the Suspension (Coronavirus Job Retention Scheme) The Customs (Tariff etc.) Regulations to refer to a revised Tariff Direction, given by the Treasury (Amendment) Regulations 2021 (SI Suspension Document. This docu- under sections 71 and 76 of the 2021/385) are made by the Treasury ment is revised to reflect changes to Coronavirus Act 2020 on 15 April further to Part 1 of the Taxation codes which have been made since 2020, and has been modified by the (Cross-border Trade) Act 2018 (c. 22) the
Journal
Business Law Review – Kluwer Law International
Published: Aug 1, 2021