Taxation (Cross-border Trade) Act 2018 (c. 22)

SCHEDULES

SCHEDULE 8 VAT amendments connected with withdrawal from EU

PART 2 Amendments of other enactments

Finance (No. 2) Act 2017

127 In section 53 (offence), in subsections (1)(a) and (2)(a), for “a third country goods” substitute “an imported goods”.