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Taxation (Cross-border Trade) Act 2018
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- UK Public General Acts
- 2018 c. 22
- SCHEDULE 7
- PART 3
- Income Tax (Trading and...
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Point in time view as at 13/09/2018.
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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.
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Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Income Tax (Trading and Other Income) Act 2005U.K.
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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