110U.K.In section 162 (power to enter land for or in connection with access to pipe-lines), after βthe Customs and Excise Acts 1979β insert β or by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 β.
Commencement Information
I1Sch. 7 para. 110 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 110 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)