# The Taxation (Cross-border Trade) Act 2018 (Appointed Days No. 4 and Transitional Provisions) (Modification) (EU Exit) Regulations 2019, Paragraph 27: Modifications to Part 5 (supplementary)


Paragraph 23 (the economic interest test) of Schedule 5 to the Act has effect as if—
(a) in sub-paragraphs (1) and (3), “the TRA or”, in each place where this occurs, were omitted; and
(b) in sub-paragraph (3)(b), “, as the case may be,” were omitted.

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Source: https://www.legislation.gov.uk/uksi/2019/429/schedule/paragraph/27 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-days-no-4-and-transitional-provisions-modification-eu-exit-regulations-2019/schedule/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.