Taxation (Cross-border Trade) Act 2018

83U.K.In section 90 (forfeiture of ship or aircraft unable to account for missing cargo)—

(a)after “port in the United Kingdom or the Isle of Man,” insert “ a railway vehicle has been within the limits of a railway customs area ”,

(b)for “master of the ship or commander of the aircraft” substitute “ vehicle operator ”, and

(c)for “the ship or aircraft” substitute “ the ship, railway vehicle or aircraft ”, and

(d)in the heading, after “ship” insert “ , railway vehicle ”.

Commencement Information

I1Sch. 7 para. 83 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 83 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)