http://www.legislation.gov.uk/ukpga/2018/22/section/58
Taxation (Cross-border Trade) Act 2018
An Act to impose and regulate a duty of customs by reference to the importation of goods into the United Kingdom; to confer a power to impose and regulate a duty of customs by reference to the export of goods from the United Kingdom; to make other provision in relation to any duty of customs in connection with the withdrawal of the United Kingdom from the EU; to amend the law relating to value added tax, and the law relating to any excise duty on goods, in connection with that withdrawal; and for connected purposes.
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Statute Law Database
2024-04-02
Expert Participation
2024-01-31
Taxation (Cross-border Trade) Act 2018
s. 13(1)(c) and word
Finance (No. 2) Act 2023
Sch. 20
para. 1(2)(b)
Sch. 20
para. 3(2)
reg. 2
Taxation (Cross-border Trade) Act 2018
Sch. 7
para. 158(2)(e)
(f)
The Customs (Amendment) (EU Exit) Regulations 2022
reg. 5(3)(c)
reg. 1
PART 6Final provisions
58Short title
This Act may be cited as the Taxation (Cross-border Trade) Act 2018.