Regulation 2 Amendments to Schedule 3 to the Taxation (Cross-border Trade) Act 2018
In the Taxation (Cross-border Trade) Act 2018f1, in Schedule 3 (eligible developing countries)—
(a)
in Part 2 (least developed countries), omit “Bhutan”;
(b)
in Part 3 (other eligible developing countries), in the appropriate place, insert “Bhutan”.
Annotations
Footnotes
- f1
-
Schedule 3 was amended by S.I. 2020/1438, 2021/1489, 2023/561 and 2025/1289.