Taxation (Cross-border Trade) Act 2018

103(1)Section 136 (offences in connection with claims for drawback, etc) is amended as follows.U.K.

(2)In subsection (4), for “entry”, in both places, substitute “ any declaration ”.

(3)Omit subsection (6).

Commencement Information

I1Sch. 7 para. 103 in force for specified purposes at 13.9.2018, see s. 57(1)(a)