Version Superseded: 31/12/2020
Point in time view as at 13/09/2018.
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 113.
113U.K.In section 166 (agents), after subsection (2) insert—
“(3)For the purposes of import duty, this section has effect only to the extent that alternative provision has not been made by Part 1 of the Taxation (Cross-border Trade) Act 2018 (see, in particular, section 21 of that Act).”
Commencement Information
I1Sch. 7 para. 113 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
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