There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 99.
99(1)Section 131 (enforcement of bond in respect of goods removed without payment of duty) is amended as follows.U.K.
(2)For “payment of duty” substitute “ payment of excise duty ”.
(3)Omit “ship, aircraft,”.
(4)In the heading, after “payment of” insert “ excise ”.
Commencement Information
I1Sch. 7 para. 99 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 99 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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