OpenLegislation

Changes made by Finance (No. 2) Act 2023

2023 c. 30

Made to Taxation (Cross-border Trade) Act 2018

142 changes. All changes made by Finance (No. 2) Act 2023

Provision changed Change By In force Text
Sch. 5 para. 19(4A)-(4C) inserted Sch. 19 para. 11(5)(g) 11 Jul 2023 Written in
Sch. 4 para. 17(10) omitted Sch. 19 para. 4(1)(g) 11 Jul 2023 Written in
Sch. 4 para. 20(1A) inserted Sch. 19 para. 4(5)(b) 11 Jul 2023 Written in
Sch. 1 para. 17(5A)(5B) inserted s. 318(1) 11 Jul 2023 Written in
Sch. 5 para. 20(4A)-(4C) inserted Sch. 19 para. 11(7)(g) 11 Jul 2023 Written in
Sch. 5 para. 19(4)(a) words inserted Sch. 19 para. 11(5)(f) 11 Jul 2023 Written in
Sch. 4 para. 20(5)(a) words inserted Sch. 19 para. 4(5)(e) 11 Jul 2023 Written in
Sch. 5 para. 19(1A) inserted Sch. 19 para. 11(5)(b) 11 Jul 2023 Written in
Sch. 4 para. 17(9) omitted Sch. 19 para. 4(1)(f) 11 Jul 2023 Written in
Sch. 5 para. 19(1)(b) and word inserted Sch. 19 para. 11(5)(a)(ii) 11 Jul 2023 Written in
Sch. 5 para. 17(8) words inserted Sch. 19 para. 11(2)(a) 11 Jul 2023 Written in
Sch. 5 para. 20 cross-heading words substituted Sch. 19 para. 11(6) 11 Jul 2023 Written in
Sch. 4 para. 17(7) words inserted Sch. 19 para. 4(1)(d)(ii) 11 Jul 2023 Written in
Sch. 4 para. 20(4) words inserted Sch. 19 para. 4(5)(d) 11 Jul 2023 Written in
s. 24 heading words inserted s. 317(2) 11 Jul 2023 Written in
Sch. 5 para. 19(1)(a) Sch. 5 para. 19(1) renumbered as Sch. 5 para. 19(1)(a) Sch. 19 para. 11(5)(a)(i) 11 Jul 2023 Written in
Sch. 5 para. 20(1)(b) and word inserted Sch. 19 para. 11(7)(a)(ii) 11 Jul 2023 Written in
Sch. 4 para. 17(8A)-(8E) inserted Sch. 19 para. 4(1)(e) 11 Jul 2023 Written in
Sch. 4 para. 17(3) word substituted Sch. 19 para. 4(1)(a) 11 Jul 2023 Written in
Sch. 5 para. 20(1)(a) Sch. 5 para. 20(1) renumbered as Sch. 5 para. 20(1)(a) Sch. 19 para. 11(7)(a)(i) 11 Jul 2023 Written in
Sch. 4 para. 19(6) inserted Sch. 19 para. 4(3) 11 Jul 2023 Written in
Sch. 4 para. 18(9) inserted Sch. 19 para. 4(2) 11 Jul 2023 Written in
Sch. 5 para. 19 cross-heading words substituted Sch. 19 para. 11(4) 11 Jul 2023 Written in
Sch. 5 para. 18(11) inserted Sch. 19 para. 11(3) 11 Jul 2023 Written in
Sch. 4 para. 20(1)(b) and word inserted Sch. 19 para. 4(5)(a)(ii) 11 Jul 2023 Written in
Sch. 5 para. 20(4)(a) words inserted Sch. 19 para. 11(7)(f) 11 Jul 2023 Written in
Sch. 5 para. 19(2A)-(2E) inserted Sch. 19 para. 11(5)(d) 11 Jul 2023 Written in
Sch. 4 para. 20(1)(a) Sch. 4 para. 20(1) renumbered as Sch. 4 para. 20(1)(a) Sch. 19 para. 4(5)(a)(i) 11 Jul 2023 Written in
Sch. 5 para. 16(5)(a) omitted Sch. 19 para. 11(1)(a) 11 Jul 2023 Written in
Sch. 5 para. 16(10A)-(10E) inserted Sch. 19 para. 11(1)(b) 11 Jul 2023 Written in
s. 24(1)(aa) inserted s. 317(3) 11 Jul 2023 Written in
Sch. 5 para. 17(11) inserted Sch. 19 para. 11(2)(b) 11 Jul 2023 Written in
Sch. 5 para. 20(3) words inserted Sch. 19 para. 11(7)(e) 11 Jul 2023 Written in
Sch. 5 para. 20(2) words substituted for Sch. 5 para. 20(2)(a)(b) Sch. 19 para. 11(7)(c) 11 Jul 2023 Written in
Sch. 5A inserted Sch. 20 para. 2 11 Jul 2023 Written in
Sch. 4 para. 20(5A)-(5C) inserted Sch. 19 para. 4(5)(f) 11 Jul 2023 Written in
Sch. 4 para. 20 cross-heading words substituted Sch. 19 para. 4(4) 11 Jul 2023 Written in
Sch. 5 para. 19(2) words substituted for Sch. 5 para. 19(2)(a)(b) Sch. 19 para. 11(5)(c) 11 Jul 2023 Written in
Sch. 4 para. 17(5) omitted Sch. 19 para. 4(1)(c) 11 Jul 2023 Written in
Sch. 7 para. 90 omitted s. 318(4) 11 Jul 2023 Written in
Sch. 4 para. 20(3) words substituted Sch. 19 para. 4(5)(c) 11 Jul 2023 Written in
Sch. 5 para. 20(1A) inserted Sch. 19 para. 11(7)(b) 11 Jul 2023 Written in
Sch. 4 para. 17(4) word substituted Sch. 19 para. 4(1)(b) 11 Jul 2023 Written in
Sch. 5 para. 20(2A)-(2E) inserted Sch. 19 para. 11(7)(d) 11 Jul 2023 Written in
Sch. 4 para. 20A and cross-heading inserted Sch. 19 para. 4(6) 11 Jul 2023 Written in
Sch. 5 para. 19(3) words inserted Sch. 19 para. 11(5)(e) 11 Jul 2023 Written in
Sch. 4 para. 17(7) word omitted Sch. 19 para. 4(1)(d)(i) 11 Jul 2023 Written in
s. 49 words substituted Sch. 13 para. 19(2) 1 Aug 2023 Written in
s. 53(a) substituted Sch. 13 para. 19(3) 1 Aug 2023 Written in
Sch. 4 para. 22A and cross-heading inserted Sch. 19 para. 6 25 Aug 2023 Written in
Sch. 5 para. 10(c) words inserted Sch. 19 para. 9(3)(b) 25 Aug 2023 Written in
Sch. 5 para. 14(2) words substituted for Sch. 5 para. 14(2)(a)(b) Sch. 19 para. 10(2)(a) 25 Aug 2023 Written in
Sch. 4 para. 26(6)(a) word substituted Sch. 19 para. 5(3)(c)(ii) 25 Aug 2023 Written in
Sch. 4 para. 21(6)(b)(c) substituted for Sch. 4 para. 21(6)(b) Sch. 19 para. 5(1)(b)(iii) 25 Aug 2023 Written in
Sch. 5 para. 22B and cross-heading inserted Sch. 19 para. 14 25 Aug 2023 Written in
Sch. 5 para. 21(4)(ba)(bb) inserted Sch. 19 para. 12(1)(a) 25 Aug 2023 Written in
Sch. 4 para. 21(4)(e) inserted Sch. 19 para. 5(1)(a)(ii) 25 Aug 2023 Written in
Sch. 4 para. 11(5) words inserted Sch. 19 para. 2(3) 25 Aug 2023 Written in
Sch. 4 para. 9(5) words inserted Sch. 19 para. 2(1)(b) 25 Aug 2023 Written in
Sch. 4 para. 26(6)(c) word substituted Sch. 19 para. 5(3)(c)(iii) 25 Aug 2023 Written in
Sch. 4 para. 22(4) word substituted Sch. 19 para. 5(2)(c)(i) 25 Aug 2023 Written in
Sch. 4 para. 26(4)(e)(f) inserted Sch. 19 para. 5(3)(b) 25 Aug 2023 Written in
s. 13(4) words substituted Sch. 19 para. 15(c)(ii) 25 Aug 2023 Written in
Sch. 4 para. 13(4)(b) omitted Sch. 19 para. 3(1)(a) 25 Aug 2023 Written in
Sch. 4 para. 12A and cross-heading inserted Sch. 19 para. 2(5) 25 Aug 2023 Written in
Sch. 4 para. 22(4)(a) word substituted Sch. 19 para. 5(2)(c)(ii) 25 Aug 2023 Written in
Sch. 5 para. 22(4)(a) word substituted Sch. 19 para. 12(2)(c)(ii) 25 Aug 2023 Written in
Sch. 5 para. 24(6)(c) word substituted Sch. 19 para. 12(3)(c)(iii) 25 Aug 2023 Written in
s. 13(3) word substituted Sch. 19 para. 15(b)(i) 25 Aug 2023 Written in
Sch. 5 para. 15(2) words substituted for Sch. 5 para. 15(2)(a)(b) Sch. 19 para. 10(3)(a) 25 Aug 2023 Written in
Sch. 5 para. 7(4A) inserted Sch. 19 para. 9(1)(a) 25 Aug 2023 Written in
Sch. 5 para. 7(8) inserted Sch. 19 para. 9(1)(d) 25 Aug 2023 Written in
Sch. 5 para. 24(6)(a) word substituted Sch. 19 para. 12(3)(c)(ii) 25 Aug 2023 Written in
s. 13(3) words substituted Sch. 19 para. 15(b)(ii) 25 Aug 2023 Written in
Sch. 4 para. 9(6) words inserted Sch. 19 para. 2(1)(c)(i) 25 Aug 2023 Written in
Sch. 4 para. 22(1)(b) words substituted Sch. 19 para. 5(2)(a) 25 Aug 2023 Written in
Sch. 5 para. 15(3) words inserted Sch. 19 para. 10(3)(c) 25 Aug 2023 Written in
Sch. 5 para. 22(4)(c) word substituted Sch. 19 para. 12(2)(c)(iii) 25 Aug 2023 Written in
Sch. 4 para. 21(7) word substituted Sch. 19 para. 5(1)(c)(i) 25 Aug 2023 Written in
Sch. 4 para. 9(6)(b) words omitted Sch. 19 para. 2(1)(c)(iii) 25 Aug 2023 Written in
Sch. 4 para. 21(10) word substituted Sch. 19 para. 5(1)(f) 25 Aug 2023 Written in
Sch. 5 para. 11(8A) inserted Sch. 19 para. 10(1)(b) 25 Aug 2023 Written in
Sch. 4 para. 9(6)(aa) inserted Sch. 19 para. 2(1)(c)(ii) 25 Aug 2023 Written in
s. 13(2) words substituted Sch. 19 para. 15(a)(ii) 25 Aug 2023 Written in
Sch. 5 para. 21(10) word substituted Sch. 19 para. 12(1)(f)(i) 25 Aug 2023 Written in
Sch. 4 para. 21(8) words inserted Sch. 19 para. 5(1)(d) 25 Aug 2023 Written in
Sch. 5 para. 14(2A)-(2E) inserted Sch. 19 para. 10(2)(b) 25 Aug 2023 Written in
Sch. 5 para. 24(4)(e)(f) inserted Sch. 19 para. 12(3)(b) 25 Aug 2023 Written in
Sch. 5 para. 21(7) word substituted Sch. 19 para. 12(1)(c)(i) 25 Aug 2023 Written in
Sch. 5 para. 21(7)(a) word substituted Sch. 19 para. 12(1)(c)(ii) 25 Aug 2023 Written in
Sch. 5 para. 15(2A)-(2E) inserted Sch. 19 para. 10(3)(b) 25 Aug 2023 Written in
Sch. 5 para. 21(6)(aa) inserted Sch. 19 para. 12(1)(b)(ii) 25 Aug 2023 Written in
Sch. 5 para. 9(5) words inserted Sch. 19 para. 9(2) 25 Aug 2023 Written in
Sch. 5 para. 24(6) word substituted Sch. 19 para. 12(3)(c)(i) 25 Aug 2023 Written in
Sch. 5 para. 21(9) words inserted Sch. 19 para. 12(1)(e) 25 Aug 2023 Written in
Sch. 4 para. 13(8A) inserted Sch. 19 para. 3(1)(b) 25 Aug 2023 Written in
s. 13(2) word substituted Sch. 19 para. 15(a)(i) 25 Aug 2023 Written in
Sch. 5 para. 22(1)(b) words substituted Sch. 19 para. 12(2)(a) 25 Aug 2023 Written in
Sch. 4 para. 22B and cross-heading inserted Sch. 19 para. 7 25 Aug 2023 Written in
Sch. 4 para. 9(10) inserted Sch. 19 para. 2(1)(e) 25 Aug 2023 Written in
Sch. 5 para. 21(8) words inserted Sch. 19 para. 12(1)(d) 25 Aug 2023 Written in
Sch. 4 para. 21(4)(ca)(cb) inserted Sch. 19 para. 5(1)(a)(i) 25 Aug 2023 Written in
Sch. 4 para. 10(2)(k) inserted Sch. 19 para. 2(2)(b) 25 Aug 2023 Written in
Sch. 4 para. 26(6) word substituted Sch. 19 para. 5(3)(c)(i) 25 Aug 2023 Written in
Sch. 5 para. 7(6) words inserted Sch. 19 para. 9(1)(b) 25 Aug 2023 Written in
Sch. 5 para. 21(6)(a) word omitted Sch. 19 para. 12(1)(b)(i) 25 Aug 2023 Written in
Sch. 4 para. 10(2)(i) words inserted Sch. 19 para. 2(2)(a) 25 Aug 2023 Written in
Sch. 5 para. 10(b) words inserted Sch. 19 para. 9(3)(a) 25 Aug 2023 Written in
Sch. 5 para. 22A and cross-heading inserted Sch. 19 para. 13 25 Aug 2023 Written in
Sch. 5 para. 11(5)(b) and word omitted Sch. 19 para. 10(1)(a) 25 Aug 2023 Written in
Sch. 4 para. 21(7)(c) word substituted Sch. 19 para. 5(1)(c)(iii) 25 Aug 2023 Written in
Sch. 4 para. 21(9) words substituted Sch. 19 para. 5(1)(e)(i) 25 Aug 2023 Written in
Sch. 5 para. 14(3) words inserted Sch. 19 para. 10(2)(c) 25 Aug 2023 Written in
Sch. 4 para. 21(7)(a) word substituted Sch. 19 para. 5(1)(c)(ii) 25 Aug 2023 Written in
Sch. 5 para. 24(1)(b) words substituted Sch. 19 para. 12(3)(a) 25 Aug 2023 Written in
Sch. 5 para. 22(2)(d)(e) inserted Sch. 19 para. 12(2)(b) 25 Aug 2023 Written in
Sch. 4 para. 12(c) words inserted Sch. 19 para. 2(4)(b) 25 Aug 2023 Written in
Sch. 4 para. 12(b) omitted Sch. 19 para. 2(4)(a) 25 Aug 2023 Written in
s. 13(4) word substituted Sch. 19 para. 15(c)(i) 25 Aug 2023 Written in
Sch. 5 para. 21(6)(b) words substituted Sch. 19 para. 12(1)(b)(iii) 25 Aug 2023 Written in
Sch. 4 para. 21(9) words substituted Sch. 19 para. 5(1)(e)(ii) 25 Aug 2023 Written in
Sch. 4 para. 15(4) words inserted Sch. 19 para. 3(2)(c) 25 Aug 2023 Written in
Sch. 4 para. 9(3A) inserted Sch. 19 para. 2(1)(a) 25 Aug 2023 Written in
Sch. 4 para. 22(2)(d)(e) inserted Sch. 19 para. 5(2)(b) 25 Aug 2023 Written in
Sch. 4 para. 22(4)(c) word substituted Sch. 19 para. 5(2)(c)(iii) 25 Aug 2023 Written in
Sch. 4 para. 26(1)(b) words substituted Sch. 19 para. 5(3)(a) 25 Aug 2023 Written in
Sch. 5 para. 7(6A) inserted Sch. 19 para. 9(1)(c) 25 Aug 2023 Written in
Sch. 4 para. 9(6A) inserted Sch. 19 para. 2(1)(d) 25 Aug 2023 Written in
Sch. 5 para. 22(4) word substituted Sch. 19 para. 12(2)(c)(i) 25 Aug 2023 Written in
Sch. 5 para. 21(10)(a) word substituted Sch. 19 para. 12(1)(f)(ii) 25 Aug 2023 Written in
Sch. 5 para. 21(10)(c) word substituted Sch. 19 para. 12(1)(f)(iii) 25 Aug 2023 Written in
Sch. 4 para. 21(6)(a) word omitted Sch. 19 para. 5(1)(b)(i) 25 Aug 2023 Written in
Sch. 4 para. 15(3) words substituted Sch. 19 para. 3(2)(a) 25 Aug 2023 Written in
Sch. 5 para. 21(7)(c) word substituted Sch. 19 para. 12(1)(c)(iii) 25 Aug 2023 Written in
Sch. 4 para. 15(3A)-(3D) inserted Sch. 19 para. 3(2)(b) 25 Aug 2023 Written in
Sch. 4 para. 21(6)(aa) inserted Sch. 19 para. 5(1)(b)(ii) 25 Aug 2023 Written in
Sch. 5 para. 10A and cross-heading inserted Sch. 19 para. 9(4) 25 Aug 2023 Written in
s. 13(1)(c) and word inserted Sch. 20 para. 1(2)(b) 13 May 2024 Written in
s. 13(1)(a) word omitted Sch. 20 para. 1(2)(a) 13 May 2024 Written in
s. 13(2) words substituted Sch. 20 para. 1(3) 13 May 2024 Written in
s. 13(3) words inserted Sch. 20 para. 1(4) 13 May 2024 Written in
s. 13(4) words substituted Sch. 20 para. 1(5) 13 May 2024 Written in

From legislation.gov.uk's record of changes, the official one: see it there.

Data