Parts 1, 2a and 2b fully reworked to reflect changes to customs law following the end of the Brexit transition period from 1 January 2021.
Part 2a (GB Customs Legislation) – much of the GB customs legislation has already been amended.
- Part 2a sets out the latest version, helping practitioners to navigate through the maze of changes. Relevant extracts of “retained EU law” are also included.
- Part 2b (EU Customs Legislation) – the EU legislation is updated and set out in full.
Part 1 now includes relevant extracts from the following:
UK Withdrawal Agreement
- Protocol on Ireland/Northern Ireland
- EU-UK Trade and Co-operation Agreement
Remaining volumes have been fully updated and reflect the changes introduced by Finance Act 2021. The full set is:
- Part 1 – General (general UK excise, administration and tribunal procedure legislation)
- Part 2a – GB Customs Legislation
- Part 2b – EU Customs Legislation
- Part 3 – Product Duties (general EU excise legislation, hydrocarbon oils duty, alcoholic liquor duty, tobacco products duty, soft drinks industry levy, plastic packaging tax)
- Part 4 – Environmental Taxes (air passenger duty, aggregates levy, climate change levy, landfill tax)
- Part 5 – Betting and Gaming Duties
- Part 6 – Vehicle Excise Duties
