Version Superseded: 31/12/2020
Point in time view as at 13/09/2018.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 19.
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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