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

SCHEDULES

SCHEDULE 7 Import duty: consequential amendments

PART 2 Amendments of CEMA 1979

110 In section 162 (power to enter land for or in connection with access to pipe-lines), after “the Customs and Excise Acts 1979” insert “or by or under Part 1 of the Taxation (Cross-border Trade) Act 2018”.