# Taxation (Cross-border Trade) Act 2018, Paragraph 16


Once a relevant event occurs, the person making the declaration may amend or withdraw it only if—
(a) a notification to amend or withdraw the declaration is given to an HMRC officer before the end of a period specified in a public notice given by HMRC Commissioners, and
(b) an HMRC officer consents to the making of the amendment or the withdrawal.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/1/paragraph/16 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.