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Part 2U.K.Modifications

Modification of the Taxation (Cross-border Trade) Act 2018U.K.

2.  In paragraph 158 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018(1) any reference to “vehicle” includes a ship, an aircraft and a railway vehicle.

Commencement Information

I1Reg. 2 in force at 31.12.2020 on IP completion day, see reg. 1(2)

(1)

That paragraph was inserted into the Act by paragraph 10(6) of Schedule 1 to the 2020 Act.