Taxation (Cross-border Trade) Act 2018

130(1)Schedule 13 (third country goods fulfilment businesses: penalty) is amended as follows.U.K.

(2)In paragraph 1(1)(a), for “a third country goods” substitute “ an imported goods ”.

(3)In the heading of the Schedule, for “Third country goods” substitute “ Imported goods ”.

Commencement Information

I1Sch. 8 para. 130 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)