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Taxation (Cross-border Trade) Act 2018

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Changes over time for: Paragraph 19

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Changes to legislation:

There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 19. Help about Changes to Legislation

19(1)Section 27 (officers' powers of boarding) is amended as follows.U.K.

(2)In subsection (1)—

(a)in the opening words, for “a vehicle” substitute “ any other vehicle ”,

(b)after paragraph (b) insert—

(ba)within a railway customs area,,

(c)in paragraph (e), for “transit shed,” substitute “ temporary storage facility, ”, and

(d)in the words after paragraph (f), for “the ship, aircraft or vehicle” substitute “ the vehicle ”.

(3)Omit subsection (1A).

Commencement Information

I1Sch. 7 para. 19 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 19 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

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