There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 20.
20(1)Section 28 (officers' powers of access, etc) is amended as follows.U.K.
(2)In subsection (1)—
(a)in the opening words, for “of any vehicle” substitute “ of any other vehicle ”, and
(b)in paragraphs (a) and (b), for “ship, aircraft or vehicle” substitute “ vehicle ”.
(3)In subsection (2), for “ship, aircraft or vehicle” substitute “ vehicle ”.
Commencement Information
I1Sch. 7 para. 20 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 20 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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