Taxation (Cross-border Trade) Act 2018

Yn ddilys o 31/12/2020

3(1)Section 157 (bonds and security) is amended as follows.U.K.

(2)Omit subsection (1A).

(3)In subsection (2)—

(a)in paragraph (a), for the words from “either” to “United Kingdom” substitute “ on behalf of Her Majesty ”, and

(b)omit the sentence after paragraph (c).

(4)In consequence of the amendments made by this paragraph, in section 27 of the Finance Act 2000, omit subsections (3), (5) and (6).