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Taxation (Cross-border Trade) Act 2018

20(1)Section 18D (removal from warehousing: accountability) is amended as follows.U.K.

(2)In subsection (1), omit the words from “and any acquisition” to the end.

(3)In subsection (2)—

(a)in the opening words, omit “or acquisition”, and

(b)in paragraph (a), omit “or acquisition”.

Commencement Information

I1Sch. 8 para. 20 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)