There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 105.
105(1)Section 141 (forfeiture of ships, etc used in connection with goods liable to forfeiture) is amended as follows.U.K.
(2)In subsection (1)(a), omit “ship, aircraft,”.
(3)In subsection (2), omit “ship, aircraft,”.
(4)In subsection (3)—
(a)after paragraph (a) insert—
“(aa)any railway vehicle;”, and
(b)for “the master or commander” substitute “ the vehicle operator ”.
Commencement Information
I1Sch. 7 para. 105 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 105 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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