# Taxation (Cross-border Trade) Act 2018, Paragraph 101


In section 134 (drawback and allowance on goods damaged or destroyed after shipment), at the beginning insert—
“(A1) This section applies only for the purposes of excise duty.”

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/101 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-101
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.