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Taxation (Cross-border Trade) Act 2018
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- UK Public General Acts
- 2018 c. 22
- SCHEDULE 7
- PART 2
- Paragraph 114
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114U.K.In section 170 (penalty for fraudulent evasion of duty, etc), in subsection (2)(c), after “the Customs and Excise Acts 1979” insert “, or Part 1 [F1or section 40A or 40B] of the Taxation (Cross-border Trade) Act 2018,”.
Textual Amendments
F1Words in Sch. 7 para. 114 inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
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I1Sch. 7 para. 114 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 114 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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