<ref eId="cejmpkut4-08402" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/57">S. 57</ref>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of <ref eId="cejmpkut4-08403" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
, <ref eId="cejmpkut4-08404" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
, <ref eId="cejmpkut4-08405" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/53">Sch. 7 para. 53</ref>
(with savings and transitional provisions in <ref eId="cejmpkut4-08406" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
, <ref eId="cejmpkut4-08407" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and <ref eId="cejmpkut4-08408" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
, <rref eId="cejmpkut4-08409" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-08408">Sch. 2 para. 7(7)-(9)</rref>
); <ref eId="cejmpkut4-08410" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
, <ref eId="cejmpkut4-08411" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>