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Taxation (Cross-border Trade) Act 2018
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157U.K.In section 1303 of the Corporation Tax Act 2009 (general calculation rules, etc: penalties, interest and VAT surcharges), in subsection (2), in the entry relating to a penalty under section 25 or 26 of the Finance Act 2003, for “Customs, export and import duties” substitute “ Customs duties ”.
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I1Sch. 7 para. 157 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 157 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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