{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018.json",
  "id": "ukpga/2018/22",
  "title": "Taxation (Cross-border Trade) Act 2018",
  "short_title": "Taxation (Cross-border Trade) Act 2018",
  "long_title": "An Act to impose and regulate a duty of customs by reference to the importation of goods into the United Kingdom; to confer a power to impose and regulate a duty of customs by reference to the export of goods from the United Kingdom; to make other provision in relation to any duty of customs in connection with the withdrawal of the United Kingdom from the EU; to amend the law relating to value added tax, and the law relating to any excise duty on goods, in connection with that withdrawal; and for connected purposes.",
  "citation": "2018 c. 22",
  "type": "ukpga",
  "year": "2018",
  "number": "22",
  "version": "current",
  "date": "2018-09-13",
  "revised": true,
  "valid_from": "2026-03-18",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 26,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Import duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/crossheading/the-charge-to-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "The charge to tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Charge to import duty",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/the-charge-to-tax"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Chargeable goods",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/the-charge-to-tax"
    },
    {
      "path": "part/1/crossheading/incurring-of-liability-to-import-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Incurring of liability to import duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Obligation to declare goods for a Customs procedure on import",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/incurring-of-liability-to-import-duty"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "When liability to import duty incurred",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-4",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/incurring-of-liability-to-import-duty"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Goods not presented to Customs or Customs declaration not made",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-5",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/incurring-of-liability-to-import-duty"
    },
    {
      "path": "part/1/crossheading/person-liable-to-import-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Person liable to import duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Person liable to import duty",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-6",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/person-liable-to-import-duty"
    },
    {
      "path": "part/1/crossheading/amount-of-import-duty-the-customs-tariff-preferences-safeguarding-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount of import duty: the customs tariff, preferences, safeguarding etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Amount of duty: introduction",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-7",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/amount-of-import-duty-the-customs-tariff-preferences-safeguarding-etc"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "The customs tariff",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-8",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/amount-of-import-duty-the-customs-tariff-preferences-safeguarding-etc"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Preferential rates: arrangements with countries or territories outside UK",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-9",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/amount-of-import-duty-the-customs-tariff-preferences-safeguarding-etc"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Preferential rates given unilaterally",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/amount-of-import-duty-the-customs-tariff-preferences-safeguarding-etc"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Quotas",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-11",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/amount-of-import-duty-the-customs-tariff-preferences-safeguarding-etc"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Tariff suspension",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-12",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/amount-of-import-duty-the-customs-tariff-preferences-safeguarding-etc"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Dumping of goods, foreign subsidies and increases in imports",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/amount-of-import-duty-the-customs-tariff-preferences-safeguarding-etc"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Increases in imports or changes in price of agricultural goods",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-14",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/amount-of-import-duty-the-customs-tariff-preferences-safeguarding-etc"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "International disputes etc",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/amount-of-import-duty-the-customs-tariff-preferences-safeguarding-etc"
    },
    {
      "path": "part/1/crossheading/amount-of-import-duty-supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount of import duty: supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Value of chargeable goods",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-16",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/amount-of-import-duty-supplementary"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Place of origin of chargeable goods",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-17",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/amount-of-import-duty-supplementary"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Currency",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-18",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/amount-of-import-duty-supplementary"
    },
    {
      "path": "part/1/crossheading/reliefs",
      "kind": "crossheading",
      "number": null,
      "heading": "Reliefs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Reliefs",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-19",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/reliefs"
    },
    {
      "path": "part/1/crossheading/administration-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Administration etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Notification and payment of import duty, etc",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-20",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/administration-etc"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Customs agents",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-21",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/administration-etc"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Authorised economic operators",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-22",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/administration-etc"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Approvals and authorisations granted under regulations",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-23",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/administration-etc"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Rulings as to application of customs tariff , valuation method or place of origin",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-24",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/administration-etc"
    },
    {
      "path": "part/1/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Disclosure of information",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-25",
      "extent": null,
      "status": "repealed",
      "parent": "part/1/crossheading/supplementary"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Co-operation with other customs services",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-26",
      "extent": null,
      "status": "repealed",
      "parent": "part/1/crossheading/supplementary"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Fees for exercise of functions in connection with import duty",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-27",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/supplementary"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Requirement to have regard to international obligations",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-28",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/supplementary"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Consequential amendments",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-29",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/supplementary"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "General provision for the purposes of import duty",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-30",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/supplementary"
    },
    {
      "path": "part/1/crossheading/northern-ireland",
      "kind": "crossheading",
      "number": null,
      "heading": "Northern Ireland",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/30A",
      "kind": "section",
      "number": "30A",
      "heading": "Importation of goods: Northern Ireland",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-30A",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/northern-ireland"
    },
    {
      "path": "section/30B",
      "kind": "section",
      "number": "30B",
      "heading": "Duty under section 30A(3): supplementary",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-30B",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/northern-ireland"
    },
    {
      "path": "section/30C",
      "kind": "section",
      "number": "30C",
      "heading": "Duty on potentially imported goods",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-30C",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/northern-ireland"
    },
    {
      "path": "part/1/crossheading/uks-customs-union",
      "kind": "crossheading",
      "number": null,
      "heading": "UK's customs union",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Territories forming part of a customs union with UK",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-31",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/uks-customs-union"
    },
    {
      "path": "part/1/crossheading/regulations-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Regulations etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Regulations etc",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-32",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/regulations-etc"
    },
    {
      "path": "section/32A",
      "kind": "section",
      "number": "32A",
      "heading": "Reference documents",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-32A",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/regulations-etc"
    },
    {
      "path": "part/1/crossheading/interpretation-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Meaning of “domestic goods”",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/interpretation-etc"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Presentation of goods to Customs on import or export",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-34",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/interpretation-etc"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Exports made in accordance with applicable export provisions",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-35",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/interpretation-etc"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Outward processing procedure",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/interpretation-etc"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Minor definitions",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-37",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/interpretation-etc"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Table of definitions",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-38",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/interpretation-etc"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Export duty",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Charge to export duty",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-39",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Regulations under section 39: supplementary",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-40",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/40A",
      "kind": "section",
      "number": "40A",
      "heading": "Removal to Northern Ireland of at risk goods etc",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-40A",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/40B",
      "kind": "section",
      "number": "40B",
      "heading": "Duty under section 40A: supplementary",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-40B",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Value added tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Abolition of acquisition VAT and extension of import VAT",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-41",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "EU law relating to VAT",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-42",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Other VAT amendments connected with withdrawal from EU",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-43",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Excise duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Excise duties: postal packets sent from overseas",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-44",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "General regulation making power for excise duty purposes etc",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-45",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Exercise of information powers in connection with excise duty",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-46",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "EU law relating to excise duty",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-47",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Regulations under ss. 44 to 47",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-48",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Sections 44 to 48: interpretation",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-49",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Excise duty amendments connected with withdrawal from EU",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-50",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "Other provision connected with withdrawal from EU",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Power to make provision in relation to VAT or duties of customs or excise",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-51",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": "Subordinate legislation relating to VAT or duties of customs or excise",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-52",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": "Meaning of “excise duty”",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-53",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/6",
      "kind": "part",
      "number": "6",
      "heading": "Final provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Prohibition on collection of certain taxes or duties on behalf of country or territory without reciprocity",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-54",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": "Single United Kingdom customs territory",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-55",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": "Consequential and transitional provision",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-56",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": "Commencement",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-57",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/58",
      "kind": "section",
      "number": "58",
      "heading": "Short title",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-58",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "Customs declarations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/crossheading/presentation-of-goods-to-customs-and-period-for-making-customs-declaration-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Presentation of goods to Customs and period for making Customs declaration etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/presentation-of-goods-to-customs-and-period-for-making-customs-declaration-etc"
    },
    {
      "path": "schedule/1/crossheading/eligibility-of-persons-to-make-customs-declarations",
      "kind": "crossheading",
      "number": null,
      "heading": "Eligibility of persons to make Customs declarations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/eligibility-of-persons-to-make-customs-declarations"
    },
    {
      "path": "schedule/1/crossheading/time-at-which-customs-declarations-required-or-authorised-to-be-made",
      "kind": "crossheading",
      "number": null,
      "heading": "Time at which Customs declarations required or authorised to be made",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/time-at-which-customs-declarations-required-or-authorised-to-be-made"
    },
    {
      "path": "schedule/1/crossheading/form-of-customs-declarations-and-how-they-are-made",
      "kind": "crossheading",
      "number": null,
      "heading": "Form of Customs declarations and how they are made",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/form-of-customs-declarations-and-how-they-are-made"
    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/form-of-customs-declarations-and-how-they-are-made"
    },
    {
      "path": "schedule/1/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/form-of-customs-declarations-and-how-they-are-made"
    },
    {
      "path": "schedule/1/crossheading/contents-of-customs-declarations",
      "kind": "crossheading",
      "number": null,
      "heading": "Contents of Customs declarations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/contents-of-customs-declarations"
    },
    {
      "path": "schedule/1/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/contents-of-customs-declarations"
    },
    {
      "path": "schedule/1/crossheading/simplified-customs-declarations-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Simplified Customs declarations etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/simplified-customs-declarations-etc"
    },
    {
      "path": "schedule/1/crossheading/acceptance-of-customs-declarations",
      "kind": "crossheading",
      "number": null,
      "heading": "Acceptance of Customs declarations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/acceptance-of-customs-declarations"
    },
    {
      "path": "schedule/1/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/acceptance-of-customs-declarations"
    },
    {
      "path": "schedule/1/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/acceptance-of-customs-declarations"
    },
    {
      "path": "schedule/1/crossheading/verification-of-customs-declarations",
      "kind": "crossheading",
      "number": null,
      "heading": "Verification of Customs declarations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/verification-of-customs-declarations"
    },
    {
      "path": "schedule/1/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/verification-of-customs-declarations"
    },
    {
      "path": "schedule/1/crossheading/amendment-or-withdrawal-of-customs-declarations",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendment or withdrawal of Customs declarations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/amendment-or-withdrawal-of-customs-declarations"
    },
    {
      "path": "schedule/1/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/amendment-or-withdrawal-of-customs-declarations"
    },
    {
      "path": "schedule/1/paragraph/16A",
      "kind": "paragraph",
      "number": "16A",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-16A",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/amendment-or-withdrawal-of-customs-declarations"
    },
    {
      "path": "schedule/1/crossheading/releasing-and-discharging-goods-to-and-from-customs-procedures",
      "kind": "crossheading",
      "number": null,
      "heading": "Releasing and discharging goods to and from Customs procedures",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/releasing-and-discharging-goods-to-and-from-customs-procedures"
    },
    {
      "path": "schedule/1/crossheading/declarations-for-different-customs-procedures",
      "kind": "crossheading",
      "number": null,
      "heading": "Declarations for different Customs procedures",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/declarations-for-different-customs-procedures"
    },
    {
      "path": "schedule/1/crossheading/notifications-given-by-hmrc-or-hmrc-officers",
      "kind": "crossheading",
      "number": null,
      "heading": "Notifications given by HMRC or HMRC officers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/notifications-given-by-hmrc-or-hmrc-officers"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "Special Customs procedures",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Entitlement to declare goods for special customs procedures",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/1"
    },
    {
      "path": "schedule/2/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Storage procedure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/2/crossheading/meaning-of-goods-declared-for-a-storage-procedure",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of goods declared for “a storage procedure”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2/crossheading/meaning-of-goods-declared-for-a-storage-procedure"
    },
    {
      "path": "schedule/2/part/2/crossheading/keeping-of-goods-in-premises-approved-by-hmrc",
      "kind": "crossheading",
      "number": null,
      "heading": "Keeping of goods in premises approved by HMRC",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2/crossheading/keeping-of-goods-in-premises-approved-by-hmrc"
    },
    {
      "path": "schedule/2/part/2/crossheading/keeping-of-goods-in-free-zones",
      "kind": "crossheading",
      "number": null,
      "heading": "Keeping of goods in free zones",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2"
    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/2/crossheading/keeping-of-goods-in-free-zones"
    },
    {
      "path": "schedule/2/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Transit procedure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/3/crossheading/meaning-of-goods-declared-for-a-transit-procedure",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of goods declared for “a transit procedure”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3"
    },
    {
      "path": "schedule/2/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/3/crossheading/meaning-of-goods-declared-for-a-transit-procedure"
    },
    {
      "path": "schedule/2/part/3/crossheading/other-requirements-in-relation-to-transit-procedure",
      "kind": "crossheading",
      "number": null,
      "heading": "Other requirements in relation to transit procedure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3"
    },
    {
      "path": "schedule/2/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/other-requirements-in-relation-to-transit-procedure"
    },
    {
      "path": "schedule/2/part/3/crossheading/deeming-a-declaration-for-a-transit-procedure-to-be-made",
      "kind": "crossheading",
      "number": null,
      "heading": "Deeming a declaration for a transit procedure to be made",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3"
    },
    {
      "path": "schedule/2/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/3/crossheading/deeming-a-declaration-for-a-transit-procedure-to-be-made"
    },
    {
      "path": "schedule/2/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Inward processing procedure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/4/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/2/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4/crossheading/introduction"
    },
    {
      "path": "schedule/2/part/4/crossheading/meaning-of-goods-declared-for-an-inward-processing-procedure-in-the-standard-form",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of goods declared for “an inward processing procedure” in the standard form",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/2/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/4/crossheading/meaning-of-goods-declared-for-an-inward-processing-procedure-in-the-standard-form"
    },
    {
      "path": "schedule/2/part/4/crossheading/other-requirements-in-relation-to-inward-processing-procedure-in-the-standard-form",
      "kind": "crossheading",
      "number": null,
      "heading": "Other requirements in relation to inward processing procedure in the standard form",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/2/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4/crossheading/other-requirements-in-relation-to-inward-processing-procedure-in-the-standard-form"
    },
    {
      "path": "schedule/2/part/4/crossheading/meaning-of-goods-declared-for-an-inward-processing-procedure-in-the-supplementary-form",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of goods declared for “an inward processing procedure” in the supplementary form",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/2/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/4/crossheading/meaning-of-goods-declared-for-an-inward-processing-procedure-in-the-supplementary-form"
    },
    {
      "path": "schedule/2/part/4/crossheading/requirements-in-relation-to-inward-processing-procedure-in-the-supplementary-form",
      "kind": "crossheading",
      "number": null,
      "heading": "Requirements in relation to inward processing procedure in the supplementary form",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4"
    },
    {
      "path": "schedule/2/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/4/crossheading/requirements-in-relation-to-inward-processing-procedure-in-the-supplementary-form"
    },
    {
      "path": "schedule/2/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Authorised use procedure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/5/crossheading/meaning-of-goods-declared-for-an-authorised-use-procedure",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of goods declared for “an authorised use procedure”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/meaning-of-goods-declared-for-an-authorised-use-procedure"
    },
    {
      "path": "schedule/2/part/5/crossheading/other-requirements-in-relation-to-authorised-use-procedure",
      "kind": "crossheading",
      "number": null,
      "heading": "Other requirements in relation to authorised use procedure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5"
    },
    {
      "path": "schedule/2/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/5/crossheading/other-requirements-in-relation-to-authorised-use-procedure"
    },
    {
      "path": "schedule/2/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Temporary admission procedure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/6/crossheading/meaning-of-goods-declared-for-a-temporary-admission-procedure",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of goods declared for “a temporary admission procedure”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/6/crossheading/meaning-of-goods-declared-for-a-temporary-admission-procedure"
    },
    {
      "path": "schedule/2/part/6/crossheading/other-requirements-in-relation-to-temporary-admission-procedure",
      "kind": "crossheading",
      "number": null,
      "heading": "Other requirements in relation to temporary admission procedure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6"
    },
    {
      "path": "schedule/2/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/6/crossheading/other-requirements-in-relation-to-temporary-admission-procedure"
    },
    {
      "path": "schedule/2/part/7",
      "kind": "part",
      "number": "7",
      "heading": "Supplementary provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/7/crossheading/records",
      "kind": "crossheading",
      "number": null,
      "heading": "Records",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7"
    },
    {
      "path": "schedule/2/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7/crossheading/records"
    },
    {
      "path": "schedule/2/part/7/crossheading/discharge-of-special-customs-procedures-rules-applicable-to-all-procedures",
      "kind": "crossheading",
      "number": null,
      "heading": "Discharge of special Customs procedures: rules applicable to all procedures",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7"
    },
    {
      "path": "schedule/2/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7/crossheading/discharge-of-special-customs-procedures-rules-applicable-to-all-procedures"
    },
    {
      "path": "schedule/2/part/7/crossheading/discharge-of-special-customs-procedures-rules-applicable-to-particular-procedures",
      "kind": "crossheading",
      "number": null,
      "heading": "Discharge of special Customs procedures: rules applicable to particular procedures",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7"
    },
    {
      "path": "schedule/2/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2/part/7/crossheading/discharge-of-special-customs-procedures-rules-applicable-to-particular-procedures"
    },
    {
      "path": "schedule/2/part/7/crossheading/discharge-of-special-customs-procedures-other-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Discharge of special Customs procedures: other provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7"
    },
    {
      "path": "schedule/2/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7/crossheading/discharge-of-special-customs-procedures-other-provision"
    },
    {
      "path": "schedule/2/part/7/crossheading/liability-to-import-duty-imposed-on-persons-other-than-declarant-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability to import duty imposed on persons other than declarant etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7"
    },
    {
      "path": "schedule/2/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7/crossheading/liability-to-import-duty-imposed-on-persons-other-than-declarant-etc"
    },
    {
      "path": "schedule/2/part/7/crossheading/changes-in-nature-of-goods-while-subject-to-a-special-customs-procedure-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Changes in nature of goods while subject to a special Customs procedure etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7"
    },
    {
      "path": "schedule/2/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7/crossheading/changes-in-nature-of-goods-while-subject-to-a-special-customs-procedure-etc"
    },
    {
      "path": "schedule/2/part/7/crossheading/use-of-equivalent-domestic-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Use of equivalent domestic goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7"
    },
    {
      "path": "schedule/2/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7/crossheading/use-of-equivalent-domestic-goods"
    },
    {
      "path": "schedule/2/part/7/crossheading/directions",
      "kind": "crossheading",
      "number": null,
      "heading": "Directions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7"
    },
    {
      "path": "schedule/2/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/7/crossheading/directions"
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": "Eligible developing countries",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-3/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/1"
    },
    {
      "path": "schedule/3/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Least developed countries",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-3/part-2",
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Other eligible developing countries",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-3/part-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Power to amend Parts 2 and 3",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-3/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/3/part/4"
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": "Dumping of goods or foreign subsidies causing injury to UK industry",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Key definitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/part/1/crossheading/meaning-of-dumped",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “dumped”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/meaning-of-dumped"
    },
    {
      "path": "schedule/4/part/1/crossheading/meaning-of-the-margin-of-dumping",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “the margin of dumping”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/meaning-of-the-margin-of-dumping"
    },
    {
      "path": "schedule/4/part/1/crossheading/meaning-of-subsidised-countervailable-subsidy-and-related-terms",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “subsidised”, “countervailable subsidy” and related terms",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/meaning-of-subsidised-countervailable-subsidy-and-related-terms"
    },
    {
      "path": "schedule/4/part/1/crossheading/meaning-of-the-amount-of-the-subsidy",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “the amount of the subsidy”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/meaning-of-the-amount-of-the-subsidy"
    },
    {
      "path": "schedule/4/part/1/crossheading/meaning-of-injury",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “injury”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/meaning-of-injury"
    },
    {
      "path": "schedule/4/part/1/crossheading/meaning-of-uk-industry",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “UK industry”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/meaning-of-uk-industry"
    },
    {
      "path": "schedule/4/part/1/crossheading/meaning-of-like-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “like goods”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1"
    },
    {
      "path": "schedule/4/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/1/crossheading/meaning-of-like-goods"
    },
    {
      "path": "schedule/4/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Dumping and subsidisation investigations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/part/2/crossheading/dumping-and-subsidisation-investigations",
      "kind": "crossheading",
      "number": null,
      "heading": "Dumping and subsidisation investigations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2/crossheading/dumping-and-subsidisation-investigations"
    },
    {
      "path": "schedule/4/part/2/crossheading/initiation-of-a-dumping-or-a-subsidisation-investigation",
      "kind": "crossheading",
      "number": null,
      "heading": "Initiation of a dumping or a subsidisation investigation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2/crossheading/initiation-of-a-dumping-or-a-subsidisation-investigation"
    },
    {
      "path": "schedule/4/part/2/crossheading/conduct-of-a-dumping-or-a-subsidisation-investigation",
      "kind": "crossheading",
      "number": null,
      "heading": "Conduct of a dumping or a subsidisation investigation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2/crossheading/conduct-of-a-dumping-or-a-subsidisation-investigation"
    },
    {
      "path": "schedule/4/part/2/crossheading/provisional-affirmative-determinations-and-final-affirmative-or-negative-determinations",
      "kind": "crossheading",
      "number": null,
      "heading": "Provisional affirmative determinations and final affirmative or negative determinations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2/crossheading/provisional-affirmative-determinations-and-final-affirmative-or-negative-determinations"
    },
    {
      "path": "schedule/4/part/2/crossheading/termination-of-a-dumping-or-a-subsidisation-investigation",
      "kind": "crossheading",
      "number": null,
      "heading": "Termination of a dumping or a subsidisation investigation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2/crossheading/termination-of-a-dumping-or-a-subsidisation-investigation"
    },
    {
      "path": "schedule/4/part/2/crossheading/requirement-to-give-notice-to-the-secretary-of-state-in-certain-cases",
      "kind": "crossheading",
      "number": null,
      "heading": "Requirement to give notice to the Secretary of State in certain cases",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2"
    },
    {
      "path": "schedule/4/paragraph/12A",
      "kind": "paragraph",
      "number": "12A",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-12A",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/2/crossheading/requirement-to-give-notice-to-the-secretary-of-state-in-certain-cases"
    },
    {
      "path": "schedule/4/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Provisional remedy: requiring a guarantee",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/part/3/crossheading/tras-duty-to-recommend-requiring-guarantees",
      "kind": "crossheading",
      "number": null,
      "heading": "TRA's duty to recommend requiring guarantees",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3/crossheading/tras-duty-to-recommend-requiring-guarantees"
    },
    {
      "path": "schedule/4/part/3/crossheading/tras-recommendations-regarding-requiring-a-guarantee",
      "kind": "crossheading",
      "number": null,
      "heading": "TRA's recommendations regarding requiring a guarantee",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3/crossheading/tras-recommendations-regarding-requiring-a-guarantee"
    },
    {
      "path": "schedule/4/part/3/crossheading/secretary-of-states-power-to-require-a-guarantee",
      "kind": "crossheading",
      "number": null,
      "heading": "Secretary of State's power to require a guarantee",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/3/crossheading/secretary-of-states-power-to-require-a-guarantee"
    },
    {
      "path": "schedule/4/part/3/crossheading/extension-of-the-period-of-a-provisional-remedy-in-a-dumping-investigation",
      "kind": "crossheading",
      "number": null,
      "heading": "Extension of the period of a provisional remedy in a dumping investigation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3"
    },
    {
      "path": "schedule/4/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/3/crossheading/extension-of-the-period-of-a-provisional-remedy-in-a-dumping-investigation"
    },
    {
      "path": "schedule/4/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Definitive remedies: anti-dumping amount or countervailing amount",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/part/4/crossheading/tras-duty-to-recommend-an-antidumping-amount-or-countervailing-amount",
      "kind": "crossheading",
      "number": null,
      "heading": "TRA's duty to recommend an anti-dumping amount or countervailing amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4"
    },
    {
      "path": "schedule/4/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4/crossheading/tras-duty-to-recommend-an-antidumping-amount-or-countervailing-amount"
    },
    {
      "path": "schedule/4/part/4/crossheading/tras-recommendations-about-an-antidumping-amount-or-a-countervailing-amount",
      "kind": "crossheading",
      "number": null,
      "heading": "TRA's recommendations about an anti-dumping amount or a countervailing amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4"
    },
    {
      "path": "schedule/4/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4/crossheading/tras-recommendations-about-an-antidumping-amount-or-a-countervailing-amount"
    },
    {
      "path": "schedule/4/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4/crossheading/tras-recommendations-about-an-antidumping-amount-or-a-countervailing-amount"
    },
    {
      "path": "schedule/4/part/4/crossheading/secretary-of-states-power-to-accept-or-reject-a-recommendation",
      "kind": "crossheading",
      "number": null,
      "heading": "Secretary of State's powers in relation to a recommendation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4"
    },
    {
      "path": "schedule/4/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4/crossheading/secretary-of-states-power-to-accept-or-reject-a-recommendation"
    },
    {
      "path": "schedule/4/part/4/crossheading/secretary-of-states-power-to-apply-an-alternative-remedy",
      "kind": "crossheading",
      "number": null,
      "heading": "Secretary of State’s power to apply an alternative remedy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4"
    },
    {
      "path": "schedule/4/paragraph/20A",
      "kind": "paragraph",
      "number": "20A",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-20A",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4/crossheading/secretary-of-states-power-to-apply-an-alternative-remedy"
    },
    {
      "path": "schedule/4/part/4/crossheading/reviews-of-continuing-application-of-an-antidumping-amount-or-a-countervailing-amount",
      "kind": "crossheading",
      "number": null,
      "heading": "Reviews of continuing application of an anti-dumping amount or a countervailing amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4"
    },
    {
      "path": "schedule/4/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4/crossheading/reviews-of-continuing-application-of-an-antidumping-amount-or-a-countervailing-amount"
    },
    {
      "path": "schedule/4/part/4/crossheading/variation-or-revocation-following-an-international-dispute-decision",
      "kind": "crossheading",
      "number": null,
      "heading": "Variation or revocation following an international dispute decision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4"
    },
    {
      "path": "schedule/4/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/part/4/crossheading/variation-or-revocation-following-an-international-dispute-decision"
    },
    {
      "path": "schedule/4/part/4/crossheading/7",
      "kind": "crossheading",
      "number": null,
      "heading": "Revocation in the public interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4"
    },
    {
      "path": "schedule/4/paragraph/22A",
      "kind": "paragraph",
      "number": "22A",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-22A",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4/crossheading/7"
    },
    {
      "path": "schedule/4/part/4/crossheading/power-to-request-assistance-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to request assistance etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4"
    },
    {
      "path": "schedule/4/paragraph/22B",
      "kind": "paragraph",
      "number": "22B",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-22B",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/4/crossheading/power-to-request-assistance-etc"
    },
    {
      "path": "schedule/4/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Undertakings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/part/5/crossheading/acceptance-of-undertakings",
      "kind": "crossheading",
      "number": null,
      "heading": "Acceptance of undertakings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5"
    },
    {
      "path": "schedule/4/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/acceptance-of-undertakings"
    },
    {
      "path": "schedule/4/part/5/crossheading/reviews-of-undertakings-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Reviews of undertakings etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5"
    },
    {
      "path": "schedule/4/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/5/crossheading/reviews-of-undertakings-etc"
    },
    {
      "path": "schedule/4/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/part/6/crossheading/the-economic-interest-test",
      "kind": "crossheading",
      "number": null,
      "heading": "The economic interest test",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6/crossheading/the-economic-interest-test"
    },
    {
      "path": "schedule/4/part/6/crossheading/suspension-of-antidumping-or-antisubsidy-remedies",
      "kind": "crossheading",
      "number": null,
      "heading": "Suspension of anti-dumping or anti-subsidy remedies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6/crossheading/suspension-of-antidumping-or-antisubsidy-remedies"
    },
    {
      "path": "schedule/4/part/6/crossheading/not-subject-to-both-application-of-an-antidumping-amount-and-a-countervailing-amount",
      "kind": "crossheading",
      "number": null,
      "heading": "Not subject to both application of an anti-dumping amount and a countervailing amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6/crossheading/not-subject-to-both-application-of-an-antidumping-amount-and-a-countervailing-amount"
    },
    {
      "path": "schedule/4/part/6/crossheading/investigations-regarding-repayments-and-discharge-of-a-guarantee",
      "kind": "crossheading",
      "number": null,
      "heading": "Investigations regarding repayments and discharge of a guarantee",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6/crossheading/investigations-regarding-repayments-and-discharge-of-a-guarantee"
    },
    {
      "path": "schedule/4/part/6/crossheading/registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6/crossheading/registration"
    },
    {
      "path": "schedule/4/part/6/crossheading/reconsideration-reviews-and-appeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Reconsideration, reviews and appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6/crossheading/reconsideration-reviews-and-appeals"
    },
    {
      "path": "schedule/4/part/6/crossheading/notices",
      "kind": "crossheading",
      "number": null,
      "heading": "Notices",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6/crossheading/notices"
    },
    {
      "path": "schedule/4/part/6/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6"
    },
    {
      "path": "schedule/4/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/4/part/6/crossheading/interpretation"
    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "5",
      "heading": "Increase in imports causing serious injury to UK producers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/5/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Key definitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/part/1/crossheading/meaning-of-importation-in-increased-quantities",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of importation in “increased quantities”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/1"
    },
    {
      "path": "schedule/5/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/1/crossheading/meaning-of-importation-in-increased-quantities"
    },
    {
      "path": "schedule/5/part/1/crossheading/meaning-of-serious-injury",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “serious injury”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/1"
    },
    {
      "path": "schedule/5/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/1/crossheading/meaning-of-serious-injury"
    },
    {
      "path": "schedule/5/part/1/crossheading/meaning-of-uk-producers",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “UK producers”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/1"
    },
    {
      "path": "schedule/5/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/1/crossheading/meaning-of-uk-producers"
    },
    {
      "path": "schedule/5/part/1/crossheading/meaning-of-like-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “like goods”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/1"
    },
    {
      "path": "schedule/5/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/1/crossheading/meaning-of-like-goods"
    },
    {
      "path": "schedule/5/part/1/crossheading/meaning-of-directly-competitive-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “directly competitive goods”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/1"
    },
    {
      "path": "schedule/5/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/1/crossheading/meaning-of-directly-competitive-goods"
    },
    {
      "path": "schedule/5/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Safeguarding investigations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/part/2/crossheading/safeguarding-investigation",
      "kind": "crossheading",
      "number": null,
      "heading": "Safeguarding investigation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/2"
    },
    {
      "path": "schedule/5/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/2/crossheading/safeguarding-investigation"
    },
    {
      "path": "schedule/5/part/2/crossheading/initiation-of-a-safeguarding-investigation",
      "kind": "crossheading",
      "number": null,
      "heading": "Initiation of a safeguarding investigation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/2"
    },
    {
      "path": "schedule/5/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/2/crossheading/initiation-of-a-safeguarding-investigation"
    },
    {
      "path": "schedule/5/part/2/crossheading/conduct-of-a-safeguarding-investigation",
      "kind": "crossheading",
      "number": null,
      "heading": "Conduct of a safeguarding investigation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/2"
    },
    {
      "path": "schedule/5/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/2/crossheading/conduct-of-a-safeguarding-investigation"
    },
    {
      "path": "schedule/5/part/2/crossheading/provisional-affirmative-determinations-and-final-affirmative-or-negative-determinations",
      "kind": "crossheading",
      "number": null,
      "heading": "Provisional affirmative determinations and final affirmative or negative determinations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/2"
    },
    {
      "path": "schedule/5/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/2/crossheading/provisional-affirmative-determinations-and-final-affirmative-or-negative-determinations"
    },
    {
      "path": "schedule/5/part/2/crossheading/termination-of-a-safeguarding-investigation",
      "kind": "crossheading",
      "number": null,
      "heading": "Termination of a safeguarding investigation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/2"
    },
    {
      "path": "schedule/5/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/2/crossheading/termination-of-a-safeguarding-investigation"
    },
    {
      "path": "schedule/5/part/2/crossheading/requirement-to-give-notice-to-the-secretary-of-state-in-certain-cases",
      "kind": "crossheading",
      "number": null,
      "heading": "Requirement to give notice to the Secretary of State in certain cases",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/2"
    },
    {
      "path": "schedule/5/paragraph/10A",
      "kind": "paragraph",
      "number": "10A",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-10A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/2/crossheading/requirement-to-give-notice-to-the-secretary-of-state-in-certain-cases"
    },
    {
      "path": "schedule/5/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Provisional remedies: provisional safeguarding amount & provisional tariff rate quotas",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/part/3/crossheading/tras-duty-to-recommend-a-provisional-safeguarding-amount-or-provisional-tariff-rate-quota",
      "kind": "crossheading",
      "number": null,
      "heading": "TRA's duty to recommend a provisional safeguarding amount or provisional tariff rate quota",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tras-duty-to-recommend-a-provisional-safeguarding-amount-or-provisional-tariff-rate-quota"
    },
    {
      "path": "schedule/5/part/3/crossheading/tras-recommendations-about-a-provisional-safeguarding-amount",
      "kind": "crossheading",
      "number": null,
      "heading": "TRA's recommendations about a provisional safeguarding amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tras-recommendations-about-a-provisional-safeguarding-amount"
    },
    {
      "path": "schedule/5/part/3/crossheading/tras-recommendations-regarding-provisional-tariff-rate-quotas",
      "kind": "crossheading",
      "number": null,
      "heading": "TRA's recommendations regarding provisional tariff rate quotas",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/tras-recommendations-regarding-provisional-tariff-rate-quotas"
    },
    {
      "path": "schedule/5/part/3/crossheading/secretary-of-states-power-to-apply-a-provisional-safeguarding-amount",
      "kind": "crossheading",
      "number": null,
      "heading": "Secretary of State's power to apply a provisional safeguarding amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/secretary-of-states-power-to-apply-a-provisional-safeguarding-amount"
    },
    {
      "path": "schedule/5/part/3/crossheading/secretary-of-states-power-to-subject-goods-to-a-provisional-tariff-rate-quota",
      "kind": "crossheading",
      "number": null,
      "heading": "Secretary of State's power to subject goods to a provisional tariff rate quota",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3"
    },
    {
      "path": "schedule/5/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/3/crossheading/secretary-of-states-power-to-subject-goods-to-a-provisional-tariff-rate-quota"
    },
    {
      "path": "schedule/5/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Definitive remedies: definitive safeguarding amount & tariff rate quotas",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/part/4/crossheading/tras-duty-to-recommend-a-definitive-safeguarding-amount-or-tariff-rate-quota",
      "kind": "crossheading",
      "number": null,
      "heading": "TRA's duty to recommend a definitive safeguarding amount or tariff rate quota",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/tras-duty-to-recommend-a-definitive-safeguarding-amount-or-tariff-rate-quota"
    },
    {
      "path": "schedule/5/part/4/crossheading/tras-recommendations-about-a-definitive-safeguarding-amount",
      "kind": "crossheading",
      "number": null,
      "heading": "TRA's recommendations about a definitive safeguarding amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/tras-recommendations-about-a-definitive-safeguarding-amount"
    },
    {
      "path": "schedule/5/part/4/crossheading/tras-recommendations-regarding-tariff-rate-quotas",
      "kind": "crossheading",
      "number": null,
      "heading": "TRA's recommendations regarding tariff rate quotas",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/tras-recommendations-regarding-tariff-rate-quotas"
    },
    {
      "path": "schedule/5/part/4/crossheading/secretary-of-states-power-to-apply-a-definitive-safeguarding-amount",
      "kind": "crossheading",
      "number": null,
      "heading": "Secretary of State's powers in relation to a recommendation to apply a definitive safeguarding amount",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/4/crossheading/secretary-of-states-power-to-apply-a-definitive-safeguarding-amount"
    },
    {
      "path": "schedule/5/part/4/crossheading/secretary-of-states-power-to-subject-goods-to-a-tariff-rate-quota",
      "kind": "crossheading",
      "number": null,
      "heading": "Secretary of State's powers in relation to a recommendation to subject goods to a tariff rate quota",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/secretary-of-states-power-to-subject-goods-to-a-tariff-rate-quota"
    },
    {
      "path": "schedule/5/part/4/crossheading/reviews",
      "kind": "crossheading",
      "number": null,
      "heading": "Reviews",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/4/crossheading/reviews"
    },
    {
      "path": "schedule/5/part/4/crossheading/variation-or-revocation-following-an-international-dispute-decision",
      "kind": "crossheading",
      "number": null,
      "heading": "Variation or revocation following an international dispute decision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/variation-or-revocation-following-an-international-dispute-decision"
    },
    {
      "path": "schedule/5/part/4/crossheading/revocation-in-the-public-interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Revocation in the public interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/22A",
      "kind": "paragraph",
      "number": "22A",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-22A",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/revocation-in-the-public-interest"
    },
    {
      "path": "schedule/5/part/4/crossheading/power-to-request-assistance-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to request assistance etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4"
    },
    {
      "path": "schedule/5/paragraph/22B",
      "kind": "paragraph",
      "number": "22B",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-22B",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/4/crossheading/power-to-request-assistance-etc"
    },
    {
      "path": "schedule/5/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/part/5/crossheading/the-economic-interest-test",
      "kind": "crossheading",
      "number": null,
      "heading": "The economic interest test",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/5"
    },
    {
      "path": "schedule/5/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/5/crossheading/the-economic-interest-test"
    },
    {
      "path": "schedule/5/part/5/crossheading/suspension-of-safeguarding-remedies",
      "kind": "crossheading",
      "number": null,
      "heading": "Suspension of safeguarding remedies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/5"
    },
    {
      "path": "schedule/5/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/part/5/crossheading/suspension-of-safeguarding-remedies"
    },
    {
      "path": "schedule/5/part/5/crossheading/exceptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Exceptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/5"
    },
    {
      "path": "schedule/5/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/5/crossheading/exceptions"
    },
    {
      "path": "schedule/5/part/5/crossheading/restrictions-on-successive-safeguarding-remedies",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on successive safeguarding remedies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/5"
    },
    {
      "path": "schedule/5/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/5/crossheading/restrictions-on-successive-safeguarding-remedies"
    },
    {
      "path": "schedule/5/part/5/crossheading/interaction-with-antidumping-remedies-and-antisubsidy-remedies",
      "kind": "crossheading",
      "number": null,
      "heading": "Interaction with anti-dumping remedies and anti-subsidy remedies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/5"
    },
    {
      "path": "schedule/5/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/5/crossheading/interaction-with-antidumping-remedies-and-antisubsidy-remedies"
    },
    {
      "path": "schedule/5/part/5/crossheading/investigations-regarding-repayments",
      "kind": "crossheading",
      "number": null,
      "heading": "Investigations regarding repayments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/5"
    },
    {
      "path": "schedule/5/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/5/crossheading/investigations-regarding-repayments"
    },
    {
      "path": "schedule/5/part/5/crossheading/reconsideration-reviews-and-appeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Reconsideration, reviews and appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/5"
    },
    {
      "path": "schedule/5/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/5/crossheading/reconsideration-reviews-and-appeals"
    },
    {
      "path": "schedule/5/part/5/crossheading/notices",
      "kind": "crossheading",
      "number": null,
      "heading": "Notices",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/5"
    },
    {
      "path": "schedule/5/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/5/crossheading/notices"
    },
    {
      "path": "schedule/5/part/5/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/5"
    },
    {
      "path": "schedule/5/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/5/part/5/crossheading/interpretation"
    },
    {
      "path": "schedule/5A",
      "kind": "schedule",
      "number": "5A",
      "heading": "Increase in imports as a result of free trade agreement causing serious injury to UK producers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/5A/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Application of this Schedule",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "TRA and Secretary of State required to have regard to relevant free trade agreement",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Meaning of importation in “increased quantities”",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Bilateral safeguarding investigation",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Initiation of a bilateral safeguarding investigation",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Provisional affirmative determinations and final affirmative or negative determinations",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Termination of a bilateral safeguarding investigation",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "TRA’s duty to recommend provisional measures",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "TRA’s recommendations about provisional measures",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "TRA’s recommendations about provisional measures",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "TRA’s duty to recommend a definitive measure",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "TRA’s recommendations about definitive measures",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "TRA’s recommendations about definitive measures",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Meaning of “international dispute decision”",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "No suspension of bilateral safeguarding remedies",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "Exceptions",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "No restriction on successive safeguarding remedies",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "No interaction with anti-dumping remedies and anti-subsidy remedies",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "Registration",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "Reports and updates by the TRA and Secretary of State",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "Secretary of State required to publish notice of decision about whether to apply remedy",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Secretary of State not required to lay statements before the House of Commons",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/5A/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5A"
    },
    {
      "path": "schedule/6",
      "kind": "schedule",
      "number": "6",
      "heading": "Import duty: notification of liability, payment etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6/crossheading/notification-of-liability-to-pay-import-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of liability to pay import duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-6/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/6/crossheading/notification-of-liability-to-pay-import-duty"
    },
    {
      "path": "schedule/6/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-6/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/6/crossheading/notification-of-liability-to-pay-import-duty"
    },
    {
      "path": "schedule/6/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-6/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/6/crossheading/notification-of-liability-to-pay-import-duty"
    },
    {
      "path": "schedule/6/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-6/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/6/crossheading/notification-of-liability-to-pay-import-duty"
    },
    {
      "path": "schedule/6/crossheading/payment-of-import-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Payment of import duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-6/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/6/crossheading/payment-of-import-duty"
    },
    {
      "path": "schedule/6/crossheading/guarantees",
      "kind": "crossheading",
      "number": null,
      "heading": "Guarantees",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-6/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/6/crossheading/guarantees"
    },
    {
      "path": "schedule/6/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-6/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/6/crossheading/guarantees"
    },
    {
      "path": "schedule/6/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-6/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/6/crossheading/guarantees"
    },
    {
      "path": "schedule/6/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-6/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/6/crossheading/guarantees"
    },
    {
      "path": "schedule/6/crossheading/repayment-of-import-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Repayment of import duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-6/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/6/crossheading/repayment-of-import-duty"
    },
    {
      "path": "schedule/6/crossheading/remission-of-import-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Remission of import duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-6/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/6/crossheading/remission-of-import-duty"
    },
    {
      "path": "schedule/6/crossheading/recovery-of-import-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of import duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-6/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/6/crossheading/recovery-of-import-duty"
    },
    {
      "path": "schedule/7",
      "kind": "schedule",
      "number": "7",
      "heading": "Import duty: consequential amendments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/7/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Replacement of EU customs duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Amendments of CEMA 1979",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-51",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-55",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-56",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-57",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-58",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-59",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-60",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-61",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-62",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-63",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-64",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/65",
      "kind": "paragraph",
      "number": "65",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-65",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/66",
      "kind": "paragraph",
      "number": "66",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-66",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/67",
      "kind": "paragraph",
      "number": "67",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-67",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/68",
      "kind": "paragraph",
      "number": "68",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-68",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/69",
      "kind": "paragraph",
      "number": "69",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-69",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/70",
      "kind": "paragraph",
      "number": "70",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-70",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/71",
      "kind": "paragraph",
      "number": "71",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-71",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/72",
      "kind": "paragraph",
      "number": "72",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-72",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/73",
      "kind": "paragraph",
      "number": "73",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-73",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/74",
      "kind": "paragraph",
      "number": "74",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-74",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/75",
      "kind": "paragraph",
      "number": "75",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-75",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/76",
      "kind": "paragraph",
      "number": "76",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-76",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/77",
      "kind": "paragraph",
      "number": "77",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-77",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/78",
      "kind": "paragraph",
      "number": "78",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-78",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/79",
      "kind": "paragraph",
      "number": "79",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-79",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/80",
      "kind": "paragraph",
      "number": "80",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-80",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/81",
      "kind": "paragraph",
      "number": "81",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-81",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/82",
      "kind": "paragraph",
      "number": "82",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-82",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/83",
      "kind": "paragraph",
      "number": "83",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-83",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/84",
      "kind": "paragraph",
      "number": "84",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-84",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/85",
      "kind": "paragraph",
      "number": "85",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-85",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/86",
      "kind": "paragraph",
      "number": "86",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-86",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/87",
      "kind": "paragraph",
      "number": "87",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-87",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/88",
      "kind": "paragraph",
      "number": "88",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-88",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/89",
      "kind": "paragraph",
      "number": "89",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-89",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/90",
      "kind": "paragraph",
      "number": "90",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-90",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/91",
      "kind": "paragraph",
      "number": "91",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-91",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/92",
      "kind": "paragraph",
      "number": "92",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-92",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/93",
      "kind": "paragraph",
      "number": "93",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-93",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/94",
      "kind": "paragraph",
      "number": "94",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-94",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/95",
      "kind": "paragraph",
      "number": "95",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-95",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/96",
      "kind": "paragraph",
      "number": "96",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-96",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/97",
      "kind": "paragraph",
      "number": "97",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-97",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/98",
      "kind": "paragraph",
      "number": "98",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-98",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/99",
      "kind": "paragraph",
      "number": "99",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-99",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/100",
      "kind": "paragraph",
      "number": "100",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-100",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/101",
      "kind": "paragraph",
      "number": "101",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-101",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/102",
      "kind": "paragraph",
      "number": "102",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-102",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/103",
      "kind": "paragraph",
      "number": "103",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-103",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/104",
      "kind": "paragraph",
      "number": "104",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-104",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/105",
      "kind": "paragraph",
      "number": "105",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-105",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/106",
      "kind": "paragraph",
      "number": "106",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-106",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/107",
      "kind": "paragraph",
      "number": "107",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-107",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/108",
      "kind": "paragraph",
      "number": "108",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-108",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/109",
      "kind": "paragraph",
      "number": "109",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-109",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/110",
      "kind": "paragraph",
      "number": "110",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-110",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/111",
      "kind": "paragraph",
      "number": "111",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-111",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/112",
      "kind": "paragraph",
      "number": "112",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-112",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/113",
      "kind": "paragraph",
      "number": "113",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-113",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/114",
      "kind": "paragraph",
      "number": "114",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-114",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/115",
      "kind": "paragraph",
      "number": "115",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-115",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/116",
      "kind": "paragraph",
      "number": "116",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-116",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/117",
      "kind": "paragraph",
      "number": "117",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-117",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Amendments of other enactments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979",
      "kind": "crossheading",
      "number": null,
      "heading": "Customs and Excise Duties (General Reliefs) Act 1979",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3"
    },
    {
      "path": "schedule/7/paragraph/118",
      "kind": "paragraph",
      "number": "118",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-118",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/119",
      "kind": "paragraph",
      "number": "119",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-119",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/120",
      "kind": "paragraph",
      "number": "120",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-120",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/121",
      "kind": "paragraph",
      "number": "121",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-121",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/122",
      "kind": "paragraph",
      "number": "122",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-122",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/123",
      "kind": "paragraph",
      "number": "123",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-123",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/124",
      "kind": "paragraph",
      "number": "124",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-124",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/125",
      "kind": "paragraph",
      "number": "125",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-125",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/126",
      "kind": "paragraph",
      "number": "126",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-126",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/127",
      "kind": "paragraph",
      "number": "127",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-127",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/128",
      "kind": "paragraph",
      "number": "128",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-128",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/129",
      "kind": "paragraph",
      "number": "129",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-129",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/130",
      "kind": "paragraph",
      "number": "130",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-130",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/131",
      "kind": "paragraph",
      "number": "131",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-131",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/132",
      "kind": "paragraph",
      "number": "132",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-132",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/133",
      "kind": "paragraph",
      "number": "133",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-133",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/134",
      "kind": "paragraph",
      "number": "134",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-134",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/135",
      "kind": "paragraph",
      "number": "135",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-135",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/136",
      "kind": "paragraph",
      "number": "136",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-136",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/137",
      "kind": "paragraph",
      "number": "137",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-137",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/paragraph/138",
      "kind": "paragraph",
      "number": "138",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-138",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/7/part/3/crossheading/isle-of-man-act-1979",
      "kind": "crossheading",
      "number": null,
      "heading": "Isle of Man Act 1979",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3"
    },
    {
      "path": "schedule/7/paragraph/139",
      "kind": "paragraph",
      "number": "139",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-139",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/isle-of-man-act-1979"
    },
    {
      "path": "schedule/7/paragraph/140",
      "kind": "paragraph",
      "number": "140",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-140",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/isle-of-man-act-1979"
    },
    {
      "path": "schedule/7/paragraph/141",
      "kind": "paragraph",
      "number": "141",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-141",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/isle-of-man-act-1979"
    },
    {
      "path": "schedule/7/part/3/crossheading/finance-act-1994",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1994",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3"
    },
    {
      "path": "schedule/7/paragraph/142",
      "kind": "paragraph",
      "number": "142",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-142",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/finance-act-1994"
    },
    {
      "path": "schedule/7/paragraph/143",
      "kind": "paragraph",
      "number": "143",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-143",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/finance-act-1994"
    },
    {
      "path": "schedule/7/paragraph/144",
      "kind": "paragraph",
      "number": "144",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-144",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/finance-act-1994"
    },
    {
      "path": "schedule/7/paragraph/145",
      "kind": "paragraph",
      "number": "145",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-145",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/finance-act-1994"
    },
    {
      "path": "schedule/7/part/3/crossheading/terrorism-act-2000",
      "kind": "crossheading",
      "number": null,
      "heading": "Terrorism Act 2000",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3"
    },
    {
      "path": "schedule/7/paragraph/146",
      "kind": "paragraph",
      "number": "146",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-146",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/3/crossheading/terrorism-act-2000"
    },
    {
      "path": "schedule/7/part/3/crossheading/finance-act-2003",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2003",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3"
    },
    {
      "path": "schedule/7/paragraph/147",
      "kind": "paragraph",
      "number": "147",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-147",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/7/paragraph/148",
      "kind": "paragraph",
      "number": "148",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-148",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/7/paragraph/149",
      "kind": "paragraph",
      "number": "149",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-149",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/7/paragraph/150",
      "kind": "paragraph",
      "number": "150",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-150",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/3/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/7/paragraph/151",
      "kind": "paragraph",
      "number": "151",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-151",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/7/paragraph/152",
      "kind": "paragraph",
      "number": "152",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-152",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/7/part/3/crossheading/income-tax-trading-and-other-income-act-2005",
      "kind": "crossheading",
      "number": null,
      "heading": "Income Tax (Trading and Other Income) Act 2005",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3"
    },
    {
      "path": "schedule/7/paragraph/153",
      "kind": "paragraph",
      "number": "153",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-153",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/7/paragraph/154",
      "kind": "paragraph",
      "number": "154",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-154",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/7/paragraph/155",
      "kind": "paragraph",
      "number": "155",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-155",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/income-tax-trading-and-other-income-act-2005"
    },
    {
      "path": "schedule/7/part/3/crossheading/borders-citizenship-and-immigration-act-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "Borders, Citizenship and Immigration Act 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3"
    },
    {
      "path": "schedule/7/paragraph/156",
      "kind": "paragraph",
      "number": "156",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-156",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/3/crossheading/borders-citizenship-and-immigration-act-2009"
    },
    {
      "path": "schedule/7/part/3/crossheading/corporation-tax-act-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporation Tax Act 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3"
    },
    {
      "path": "schedule/7/paragraph/157",
      "kind": "paragraph",
      "number": "157",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-157",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/3/crossheading/corporation-tax-act-2009"
    },
    {
      "path": "schedule/7/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Savings and modifications in relation to Northern Ireland",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/part/4/crossheading/application-of-cema-1979-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of CEMA 1979 etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/4"
    },
    {
      "path": "schedule/7/paragraph/158",
      "kind": "paragraph",
      "number": "158",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-158",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/4/crossheading/application-of-cema-1979-etc"
    },
    {
      "path": "schedule/8",
      "kind": "schedule",
      "number": "8",
      "heading": "VAT amendments connected with withdrawal from EU",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/8/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Amendments of Value Added Tax Act 1994",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendment of the Value Added Tax Act 1994",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1"
    },
    {
      "path": "schedule/8/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-14",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-51",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-55",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-56",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-57",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-58",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-59",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-60",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-61",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-62",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-63",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-64",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/65",
      "kind": "paragraph",
      "number": "65",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-65",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/66",
      "kind": "paragraph",
      "number": "66",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-66",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/67",
      "kind": "paragraph",
      "number": "67",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-67",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/68",
      "kind": "paragraph",
      "number": "68",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-68",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/69",
      "kind": "paragraph",
      "number": "69",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-69",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/70",
      "kind": "paragraph",
      "number": "70",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-70",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/71",
      "kind": "paragraph",
      "number": "71",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-71",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/72",
      "kind": "paragraph",
      "number": "72",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-72",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/73",
      "kind": "paragraph",
      "number": "73",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-73",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/74",
      "kind": "paragraph",
      "number": "74",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-74",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/75",
      "kind": "paragraph",
      "number": "75",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-75",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/76",
      "kind": "paragraph",
      "number": "76",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-76",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/77",
      "kind": "paragraph",
      "number": "77",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-77",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/78",
      "kind": "paragraph",
      "number": "78",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-78",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/79",
      "kind": "paragraph",
      "number": "79",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-79",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/80",
      "kind": "paragraph",
      "number": "80",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-80",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/81",
      "kind": "paragraph",
      "number": "81",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-81",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/82",
      "kind": "paragraph",
      "number": "82",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-82",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/83",
      "kind": "paragraph",
      "number": "83",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-83",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/84",
      "kind": "paragraph",
      "number": "84",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-84",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/85",
      "kind": "paragraph",
      "number": "85",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-85",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/86",
      "kind": "paragraph",
      "number": "86",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-86",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/87",
      "kind": "paragraph",
      "number": "87",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-87",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/88",
      "kind": "paragraph",
      "number": "88",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-88",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/89",
      "kind": "paragraph",
      "number": "89",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-89",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/90",
      "kind": "paragraph",
      "number": "90",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-90",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/91",
      "kind": "paragraph",
      "number": "91",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-91",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/92",
      "kind": "paragraph",
      "number": "92",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-92",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/93",
      "kind": "paragraph",
      "number": "93",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-93",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/94",
      "kind": "paragraph",
      "number": "94",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-94",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/95",
      "kind": "paragraph",
      "number": "95",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-95",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/96",
      "kind": "paragraph",
      "number": "96",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-96",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/97",
      "kind": "paragraph",
      "number": "97",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-97",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/paragraph/98",
      "kind": "paragraph",
      "number": "98",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-98",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/amendment-of-the-value-added-tax-act-1994"
    },
    {
      "path": "schedule/8/part/1/crossheading/effect-of-amendments-made-by-this-part-of-this-schedule",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect of amendments made by this Part of this Schedule",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1"
    },
    {
      "path": "schedule/8/paragraph/99",
      "kind": "paragraph",
      "number": "99",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-99",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/1/crossheading/effect-of-amendments-made-by-this-part-of-this-schedule"
    },
    {
      "path": "schedule/8/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Amendments of other enactments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/part/2/crossheading/diplomatic-privileges-act-1964",
      "kind": "crossheading",
      "number": null,
      "heading": "Diplomatic Privileges Act 1964",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/100",
      "kind": "paragraph",
      "number": "100",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-100",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/diplomatic-privileges-act-1964"
    },
    {
      "path": "schedule/8/part/2/crossheading/commonwealth-secretariat-act-1966",
      "kind": "crossheading",
      "number": null,
      "heading": "Commonwealth Secretariat Act 1966",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/101",
      "kind": "paragraph",
      "number": "101",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-101",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/commonwealth-secretariat-act-1966"
    },
    {
      "path": "schedule/8/part/2/crossheading/consular-relations-act-1968",
      "kind": "crossheading",
      "number": null,
      "heading": "Consular Relations Act 1968",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/102",
      "kind": "paragraph",
      "number": "102",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-102",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/consular-relations-act-1968"
    },
    {
      "path": "schedule/8/part/2/crossheading/international-organisations-act-1968",
      "kind": "crossheading",
      "number": null,
      "heading": "International Organisations Act 1968",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/103",
      "kind": "paragraph",
      "number": "103",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-103",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/international-organisations-act-1968"
    },
    {
      "path": "schedule/8/part/2/crossheading/diplomatic-and-other-privileges-act-1971",
      "kind": "crossheading",
      "number": null,
      "heading": "Diplomatic and other Privileges Act 1971",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/104",
      "kind": "paragraph",
      "number": "104",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-104",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/diplomatic-and-other-privileges-act-1971"
    },
    {
      "path": "schedule/8/part/2/crossheading/customs-and-excise-duties-general-reliefs-act-1979",
      "kind": "crossheading",
      "number": null,
      "heading": "Customs and Excise Duties (General Reliefs) Act 1979",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/105",
      "kind": "paragraph",
      "number": "105",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-105",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/8/part/2/crossheading/finance-act-1994",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1994",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/106",
      "kind": "paragraph",
      "number": "106",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-106",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-act-1994"
    },
    {
      "path": "schedule/8/part/2/crossheading/vehicle-excise-and-registration-act-1994",
      "kind": "crossheading",
      "number": null,
      "heading": "Vehicle Excise and Registration Act 1994",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/107",
      "kind": "paragraph",
      "number": "107",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-107",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/vehicle-excise-and-registration-act-1994"
    },
    {
      "path": "schedule/8/part/2/crossheading/finance-act-2003",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2003",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/108",
      "kind": "paragraph",
      "number": "108",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-108",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/8/paragraph/109",
      "kind": "paragraph",
      "number": "109",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-109",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/8/paragraph/110",
      "kind": "paragraph",
      "number": "110",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-110",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-act-2003"
    },
    {
      "path": "schedule/8/part/2/crossheading/finance-act-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/111",
      "kind": "paragraph",
      "number": "111",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-111",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-act-2007"
    },
    {
      "path": "schedule/8/part/2/crossheading/finance-act-2008",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2008",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/112",
      "kind": "paragraph",
      "number": "112",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-112",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-act-2008"
    },
    {
      "path": "schedule/8/paragraph/113",
      "kind": "paragraph",
      "number": "113",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-113",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-act-2008"
    },
    {
      "path": "schedule/8/paragraph/114",
      "kind": "paragraph",
      "number": "114",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-114",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-act-2008"
    },
    {
      "path": "schedule/8/part/2/crossheading/finance-act-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/115",
      "kind": "paragraph",
      "number": "115",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-115",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-act-2009"
    },
    {
      "path": "schedule/8/paragraph/116",
      "kind": "paragraph",
      "number": "116",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-116",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-act-2009"
    },
    {
      "path": "schedule/8/paragraph/117",
      "kind": "paragraph",
      "number": "117",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-117",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-act-2009"
    },
    {
      "path": "schedule/8/paragraph/118",
      "kind": "paragraph",
      "number": "118",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-118",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-act-2009"
    },
    {
      "path": "schedule/8/paragraph/119",
      "kind": "paragraph",
      "number": "119",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-119",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-act-2009"
    },
    {
      "path": "schedule/8/part/2/crossheading/finance-act-2011",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2011",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/120",
      "kind": "paragraph",
      "number": "120",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-120",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-act-2011"
    },
    {
      "path": "schedule/8/part/2/crossheading/finance-act-2016",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2016",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/121",
      "kind": "paragraph",
      "number": "121",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-121",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-act-2016"
    },
    {
      "path": "schedule/8/part/2/crossheading/finance-no-2-act-2017",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance (No. 2) Act 2017",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/122",
      "kind": "paragraph",
      "number": "122",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-122",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-no-2-act-2017"
    },
    {
      "path": "schedule/8/paragraph/123",
      "kind": "paragraph",
      "number": "123",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-123",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-no-2-act-2017"
    },
    {
      "path": "schedule/8/paragraph/124",
      "kind": "paragraph",
      "number": "124",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-124",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-no-2-act-2017"
    },
    {
      "path": "schedule/8/paragraph/125",
      "kind": "paragraph",
      "number": "125",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-125",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-no-2-act-2017"
    },
    {
      "path": "schedule/8/paragraph/126",
      "kind": "paragraph",
      "number": "126",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-126",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-no-2-act-2017"
    },
    {
      "path": "schedule/8/paragraph/127",
      "kind": "paragraph",
      "number": "127",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-127",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-no-2-act-2017"
    },
    {
      "path": "schedule/8/paragraph/128",
      "kind": "paragraph",
      "number": "128",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-128",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-no-2-act-2017"
    },
    {
      "path": "schedule/8/paragraph/129",
      "kind": "paragraph",
      "number": "129",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-129",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-no-2-act-2017"
    },
    {
      "path": "schedule/8/paragraph/130",
      "kind": "paragraph",
      "number": "130",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-130",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-no-2-act-2017"
    },
    {
      "path": "schedule/8/paragraph/131",
      "kind": "paragraph",
      "number": "131",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-131",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2/crossheading/finance-no-2-act-2017"
    },
    {
      "path": "schedule/8/part/2/crossheading/consequential-repeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential repeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/2"
    },
    {
      "path": "schedule/8/paragraph/132",
      "kind": "paragraph",
      "number": "132",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-132",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/2/crossheading/consequential-repeals"
    },
    {
      "path": "schedule/9",
      "kind": "schedule",
      "number": "9",
      "heading": "Excise duty amendments connected with withdrawal from EU",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9/crossheading/customs-and-excise-management-act-1979",
      "kind": "crossheading",
      "number": null,
      "heading": "Customs and Excise Management Act 1979",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-9/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/customs-and-excise-management-act-1979"
    },
    {
      "path": "schedule/9/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-9/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/customs-and-excise-management-act-1979"
    },
    {
      "path": "schedule/9/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-9/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/customs-and-excise-management-act-1979"
    },
    {
      "path": "schedule/9/crossheading/hydrocarbon-oil-duties-act-1979",
      "kind": "crossheading",
      "number": null,
      "heading": "Hydrocarbon Oil Duties Act 1979",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-9/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/hydrocarbon-oil-duties-act-1979"
    },
    {
      "path": "schedule/9/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-9/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/hydrocarbon-oil-duties-act-1979"
    },
    {
      "path": "schedule/9/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-9/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/hydrocarbon-oil-duties-act-1979"
    },
    {
      "path": "schedule/9/crossheading/tobacco-products-duty-act-1979",
      "kind": "crossheading",
      "number": null,
      "heading": "Tobacco Products Duty Act 1979",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-9/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/tobacco-products-duty-act-1979"
    },
    {
      "path": "schedule/9/crossheading/finance-act-1994",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1994",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-9/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/finance-act-1994"
    },
    {
      "path": "schedule/9/crossheading/finance-act-2008",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2008",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-9/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/finance-act-2008"
    },
    {
      "path": "schedule/9/crossheading/savings-in-relation-to-northern-ireland",
      "kind": "crossheading",
      "number": null,
      "heading": "Savings in relation to Northern Ireland",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-9/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/savings-in-relation-to-northern-ireland"
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2018-09-14",
      "size": 1155622,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/pdf/ukpga_20180022_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/pdfs/ukpga_20180022_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affected_provisions": "Sch. 4 para. 9(1)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 110(3)(a)(i)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 4 para. 9(1)(a)(ii) and word",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 110(3)(a)(ii)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 4 para. 9(2)(a)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 110(3)(b)(i)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 4 para. 9(2)(b)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 110(3)(b)(ii)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 4 para. 9A and cross-heading",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 110(4)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 4 para. 10(2)(da)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 110(5)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 4 para. 17(8B)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 110(6)(a)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 4 para. 18(6A)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 110(7)(b)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 4 para. 18(7)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 110(7)(c)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "Sch. 4 para. 18(7)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 110(7)(c)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "Sch. 4 para. 9 cross-heading",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 110(2)"
    },
    {
      "type": "word omitted",
      "affected_provisions": "Sch. 5 para. 7(1)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 111(3)(a)(i)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 5 para. 7(1)(a)(ii) and word",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 111(3)(a)(ii)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 5 para. 7(2)(a)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 111(3)(b)(i)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 5 para. 7(2)(b)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 111(3)(b)(ii)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 5 para. 7(3)(a)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 111(3)(c)(i)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 5 para. 7(3)(b)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 111(3)(c)(ii)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 5 para. 7A and cross-heading",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 111(4)"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. 5 para. 16(6)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 111(5)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "Sch. 5 para. 7 cross-heading",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 111(2)"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. 5A para. 5(3)(4)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 111(7)"
    },
    {
      "type": "inserted",
      "affected_provisions": "Sch. 5A para. 5A",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 111(8)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "Sch. 4 para. 17(8B)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 110(6)(b)"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 4 para. 18(6)(b) and word",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 110(7)(a)"
    },
    {
      "type": "word omitted",
      "affected_provisions": "Sch. 3 Pt. 2",
      "affecting": "uksi/2026/984",
      "affecting_title": "The Customs (Tariff and Miscellaneous Amendments) (No. 6) Regulations 2026",
      "affecting_provisions": "reg. 2(a)"
    },
    {
      "type": "word inserted",
      "affected_provisions": "Sch. 3 Pt. 3",
      "affecting": "uksi/2026/984",
      "affecting_title": "The Customs (Tariff and Miscellaneous Amendments) (No. 6) Regulations 2026",
      "affecting_provisions": "reg. 2(b)"
    }
  ],
  "made_under": [],
  "changes_made_to": 804,
  "changes_made_to_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/changes.json",
  "changes_made_by": 945,
  "changes_made_by_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/changes/by-it.json",
  "instruments_made_under": 140,
  "instruments_made_under_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22",
    "retrieved_at": "2026-10-29T09:04:43.590954+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}