There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 15.
15(1)Section 17 (free zone regulations) is amended as follows.U.K.
(2)In subsection (1), omit “from places outside the member States”.
(3)In subsection (2), omit “Subject to any contrary provision made by any directly applicable Community provision,”.
(4)In subsection (5)(a), omit “into the United Kingdom”.
Commencement Information
I1Sch. 8 para. 15 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
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