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Taxation (Cross-border Trade) Act 2018
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5(1)Section 2 (application to hovercraft) is amended as follows.U.K.
(2)In subsection (1)—
(a)after “ships or vessels” insert “ (including references, without more, to vehicles) ”, and
(b)for “transit shed” substitute “ temporary storage facility ”.
(3)In subsection (3), omit “ “transhipment”,”.
Commencement Information
I1Sch. 7 para. 5 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 5 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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