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Taxation (Cross-border Trade) Act 2018

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Changes over time for: Paragraph 111

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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 111. Help about Changes to Legislation

111(1)Section 163 (power to search vehicles or vessels) is amended as follows.U.K.

(2)In subsection (1)—

(a)in the opening words—

(i)after “Customs and Excise Acts 1979” insert “ or Part 1 of the Taxation (Cross-border Trade) Act 2018 ”, and

(ii)omit “or vessel”, and

(b)in the words after paragraph (c), omit “or vessel”.

(3)In subsection (2), in both places, omit “or vessel”.

(4)In subsection (3), omit “This section shall apply in relation to aircraft as it applies in relation to vehicles or vessels but”.

(5)In the heading, omit “or vessels”.

Commencement Information

I1Sch. 7 para. 111 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 111 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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