Taxation (Cross-border Trade) Act 2018

79(1)Section 80 (power to require information or production of documents where origin of goods exported is evidenced under EU law or practice) is amended as follows.U.K.

(2)In subsection (1), for “Community requirement or practice” substitute “ requirement by or under any enactment ”.

(3)In the heading, omit “under EU law or practice”.

Commencement Information

I1Sch. 7 para. 79 in force for specified purposes at 13.9.2018, see s. 57(1)(a)