Taxation (Cross-border Trade) Act 2018

95(1)Section 124 (forfeiture for breach of certain conditions) is amended as follows.U.K.

(2)In subsection (1)(a), for “on” substitute “ by reference to ”.

(3)In subsection (2), for “or security”, in both places, substitute “ , security or other guarantee ”.

Commencement Information

I1Sch. 7 para. 95 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 7 para. 95 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)