There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 69.
69(1)Section 77 (assessments: time limits and supplementary assessments) is amended as follows.U.K.
(2)In subsection (1)—
(a)in the opening words, omit “, 75”, and
(b)in paragraph (a), omit “or acquisition”.
(3)In subsection (2), omit “or (3A)”.
(4)In subsection (3), omit “or (3A)”.
(5)In subsection (4), omit “, acquisition”.
(6)In subsection (4C)—
(a)in paragraph (aa), after “Schedule 1A,” insert “ or ”, and
(b)omit paragraphs (b), (c) and (e) (together with the “or” before paragraph (e)).
(7)In subsection (6), omit “or 75(2)(b)”.
Commencement Information
I1Sch. 8 para. 69 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
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