Taxation (Cross-border Trade) Act 2018

117(1)Schedule 2A (supplementary provisions relating to the detention of things as liable to forfeiture) is amended as follows.U.K.

(2)In paragraph 3(2)(d), for “a vehicle, the driver of the vehicle” substitute “ any other vehicle, the vehicle operator ”.

(3)In paragraph 4(2)(e), for “a vehicle, the driver of the vehicle” substitute “ any other vehicle, the vehicle operator ”.

Commencement Information

I1Sch. 7 para. 117 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 117 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)