There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 45.
45U.K.In section 51 (special provisions as to proof in Northern Ireland), in subsection (1), for “on their importation”, in both places, substitute “ by reference to their importation ”.
Commencement Information
I1Sch. 7 para. 45 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 45 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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