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Taxation (Cross-border Trade) Act 2018

Changes over time for: Paragraph 136

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Version Superseded: 31/12/2020

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Point in time view as at 13/09/2018.

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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 136. Help about Changes to Legislation

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136(1)Section 15 (false statements etc in connection with reliefs from customs duties) is amended as follows.U.K.

(2)In subsection (1)—

(a)in paragraph (a), for “customs duty under section 1 or 3 above or under an EU instrument; or” substitute “ import duty under regulations made under section 19 of the Taxation (Cross-border Trade) Act 2018, ”

(b)omit paragraph (b), and

(c)in the words after that paragraph, for “section 1, 3 or 4 above or an EU instrument” substitute “ Part 1 of that Act ”.

Commencement Information

I1Sch. 7 para. 136 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

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