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Taxation (Cross-border Trade) Act 2018

65(1)Section 63 (entry outwards of exporting ships) is amended as follows.U.K.

(2)In subsection (1)—

(a)omit “to a place outside the member States”, and

(b)for “those States” substitute “ the United Kingdom ”.

(3)In subsection (2), for “the member States” substitute “ the United Kingdom ”.

(4)In subsection (7), omit “or the member States”.

Commencement Information

I1Sch. 7 para. 65 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 65 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)