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Taxation (Cross-border Trade) Act 2018

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Changes over time for: Paragraph 108

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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 108. Help about Changes to Legislation

108U.K.In section 160 (power to take samples), in subsection (4)—

(a)in the opening words, for “a duty of customs or excise” substitute “ a duty of excise ”, and

(b)in paragraph (a), for “are first entered on importation” substitute “ are imported ”.

Commencement Information

I1Sch. 7 para. 108 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 108 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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