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Taxation (Cross-border Trade) Act 2018
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- UK Public General Acts
- 2018 c. 22
- SCHEDULE 7
- PART 2
- Paragraph 113
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Version Superseded: 31/12/2020
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- 13/09/2018- Amendment
- 13/09/2018
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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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