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Legislation
Taxation (Cross-border Trade) Act 2018

PART 6 Final provisions

  • Section 54 Prohibition on collection of certain taxes or duties on behalf of country or territory without reciprocity
  • Section 55 Single United Kingdom customs territory
  • Section 56 Consequential and transitional provision
  • Section 57 Commencement
  • Section 58 Short title
  1. Part 6 · Final provisions
  2. Single United Kingdom customs territory

Section 55 | Single United Kingdom customs territory

From legislation.gov.uk

(1)It shall be unlawful for Her Majesty's Government to enter into arrangements under which Northern Ireland forms part of a separate customs territory to Great Britain.

(2)For the purposes of this section “customs territory” shall have the same meaning as in the General Agreement on Tariffs and Trade 1947 as amended.

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