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Taxation (Cross-border Trade) Act 2018
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21U.K.In section 18F (sections 18A to 18E: supplementary), in subsection (1)—
(a)at the appropriate place insert—
““the customs and excise Acts” has the same meaning as in the Management Act;”,
(b)in the definition of “material time”—
(i)in paragraph (a), omit “acquisition or” and “or 12(3)”, and
(ii)omit paragraph (b), and
(c)omit the definition of “warehousing regulations”.
Commencement Information
I1Sch. 8 para. 21 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
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