Taxation (Cross-border Trade) Act 2018

92(1)Section 121 (power to impose restrictions where duty depends on certain matters other than use) is amended as follows.U.K.

(2)Omit “(other than the use to be made of the goods)”.

(3)In the heading, omit “other than use”.

Commencement Information

I1Sch. 7 para. 92 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 92 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)