Taxation (Cross-border Trade) Act 2018

17U.K.In section 18A (fiscal warehousing), in subsection (4)—

(a)in paragraph (b), omit “(as defined in the Management Act)”,

(b)omit paragraphs (c) and (d),

(c)in paragraph (e), for “(a) to (d)”, in both places it occurs, substitute “ (a) and (b) ”, and

(d)in paragraph (f), for “(a) to (d)” substitute “ (a) and (b) ”.

Commencement Information

I1Sch. 8 para. 17 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)