Taxation (Cross-border Trade) Act 2018

36(1)Section 42 (power to regulate unloading, removal, etc of imported goods) is amended as follows.U.K.

(2)In subsection (1)(a)—

(a)after “airport,” insert “ any other vehicle entering the United Kingdom ”, and

(b)for “Northern Ireland” substitute “ the United Kingdom ”.

(3)Omit subsection (3).

Commencement Information

I1Sch. 7 para. 36 in force for specified purposes at 13.9.2018, see s. 57(1)(a)