There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 98.
98U.K.In Schedule 11A (disclosure of avoidance schemes), in paragraph 2A, in sub-paragraph (2)—
(a)omit paragraph (b) (but not the “and” at the end of the paragraph), and
(b)in paragraph (c), omit “from a place outside the member States”.
Commencement Information
I1Sch. 8 para. 98 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
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