# Taxation (Cross-border Trade) Act 2018, Paragraph 102


In section 135 (time limit on payment of drawback or allowance), after “in respect of any drawback or allowance” insert “ for the purposes of any excise duty ”.

---
Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/102 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-102
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.