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Taxation (Cross-border Trade) Act 2018

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Changes over time for: Paragraph 70

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Changes to legislation:

There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 70. Help about Changes to Legislation

70U.K.In section 68 (offences in relation to exportation of prohibited or restricted goods), in subsection (5)—

(a)for “the ship, aircraft or vehicle in which they were exported” substitute “ the vehicle in which they were exported ”, and

(b)for “both the owner of the ship, aircraft or vehicle and the master of the ship, commander of the aircraft or person in charge of the vehicle” substitute “ both the owner of the vehicle and the vehicle operator ”.

Commencement Information

I1Sch. 7 para. 70 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 70 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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