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Taxation (Cross-border Trade) Act 2018

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Changes over time for: Paragraph 138

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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 138. Help about Changes to Legislation

138(1)Section 17 (orders and regulations) is amended as follows.U.K.

(2)In subsection (2)—

(a)omit “2 or”, and

(b)omit the words from “except where,” to the end of the subsection.

(3)In subsection (3)—

(a)omit “1, 4”, and

(b)omit “or regulations under section 14(3) above”.

(4)In subsection (4)—

(a)omit “Subject to subsection (5) below”,

(b)omit “1, 4,”, and

(c)after “relief from” insert “ excise ”.

(5)Omit subsection (5).

Commencement Information

I1Sch. 7 para. 138 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 138 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

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