xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
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)
That paragraph was inserted into the Act by paragraph 10(6) of Schedule 1 to the 2020 Act.