# Taxation (Cross-border Trade) Act 2018, Paragraph 5


Regulations may make provision about—
(a) what constitutes or does not constitute “directly competitive goods” for the purposes of this Schedule;
(b) how “directly competitive goods” is to be determined for those purposes.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/5/paragraph/5 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.