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Taxation (Cross-border Trade) Act 2018

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Changes over time for: Paragraph 112

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Changes to legislation:

There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 112. Help about Changes to Legislation

112U.K.In section 164 (power to search persons), in subsection (4)—

(a)after paragraph (d) insert—

(da)any person in, entering or leaving a railway customs area;

(db)any person who is on board a railway vehicle which—

(i)is in a railway customs area,

(ii)has entered the United Kingdom but has not yet arrived at a railway customs area in the course of its journey, or

(iii)has left a railway customs area and has not yet left the United Kingdom in the course of its journey;, and

(b)in paragraph (e), for “transit shed” substitute “ temporary storage facility ”.

Commencement Information

I1Sch. 7 para. 112 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 112 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

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