# Taxation (Cross-border Trade) Act 2018, Paragraph 2: TRA and Secretary of State required to have regard to relevant free trade agreement

Extent: E+W+S+N.I.

In applying the provisions of Schedule 5 in accordance with this Schedule the TRA and the Secretary of State must have regard to the relevant free trade agreement.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/5A/paragraph/2 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.