# The Customs (Modification and Amendment) (EU Exit) Regulations 2020, Regulation 2: Modification of the Taxation (Cross-border Trade) Act 2018

Extent: E+W+S+N.I.

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

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Source: https://www.legislation.gov.uk/uksi/2020/1629/regulation/2 (the official version)
Page: https://openlegislation.uk/customs-modification-and-amendment-eu-exit-regulations-2020/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.