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Taxation (Cross-border Trade) Act 2018

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Changes over time for: Paragraph 5

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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 5. Help about Changes to Legislation

5(1)Section 2 (application to hovercraft) is amended as follows.U.K.

(2)In subsection (1)—

(a)after “ships or vessels” insert “ (including references, without more, to vehicles) ”, and

(b)for “transit shed” substitute “ temporary storage facility ”.

(3)In subsection (3), omit “ “transhipment”,”.

Commencement Information

I1Sch. 7 para. 5 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 5 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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