Regulation 2 Modification of the Taxation (Cross-border Trade) Act 2018I1
United Kingdom
In paragraph 158 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018f1 any reference to “vehicle” includes a ship, an aircraft and a railway vehicle.
Annotations
Commencement
- I1
Reg. 2 in force at 31.12.2020 on IP completion day, see reg. 1(2)
Footnotes
- f1
-
That paragraph was inserted into the Act by paragraph 10(6) of Schedule 1 to the 2020 Act.