Taxation (Cross-border Trade) Act 2018

148(1)Section 24 (introductory) is amended as follows.U.K.

(2)In subsection (2), omit paragraphs (b), (c) and (e).

(3)In subsection (3), omit the definitions of “the European Union Customs Code”, “Community export duty”, “Community import duty”, “customs duty of a preferential tariff country” and “preferential tariff country”.

(4)Omit subsections (4) to (6).

Commencement Information

I1Sch. 7 para. 148 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 148 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)