Version Superseded: 31/12/2020
Point in time view as at 13/09/2018.
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Cross Heading: Income Tax (Trading and Other Income) Act 2005.
153U.K.The Income Tax (Trading and Other Income) Act 2005 is amended as follows.
Commencement Information
I1Sch. 7 para. 153 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
154U.K.In section 54 (trading income: penalties, interest and VAT surcharges), in subsection (2), in the entry relating to a penalty under section 25 or 26 of the Finance Act 2003, for “Customs, export and import duties” substitute “ Customs duties ”.
Commencement Information
I2Sch. 7 para. 154 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
155U.K.In section 869 (general calculation rules, etc: penalties, interest and VAT surcharges), in subsection (4), in the entry relating to a penalty under section 25 or 26 of the Finance Act 2003, for “Customs, export and import duties” substitute “ Customs duties ”.
Commencement Information
I3Sch. 7 para. 155 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
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