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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 19
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Changes over time for: Paragraph 19
Version Superseded: 31/12/2020
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- 13/09/2018- Amendment
- 13/09/2018
Point in time - 31/12/2020- Amendment
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Point in time view as at 13/09/2018.
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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 19.
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19(1)Section 27 (officers' powers of boarding) is amended as follows.U.K.
(2)In subsection (1)—
(a)in the opening words, for “a vehicle” substitute “ any other vehicle ”,
(b)after paragraph (b) insert—
“(ba)within a railway customs area,”,
(c)in paragraph (e), for “transit shed,” substitute “ temporary storage facility, ”, and
(d)in the words after paragraph (f), for “the ship, aircraft or vehicle” substitute “ the vehicle ”.
(3)Omit subsection (1A).
Commencement Information
I1Sch. 7 para. 19 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
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