# Taxation (Cross-border Trade) Act 2018, Paragraph 103


(1) Section 136 (offences in connection with claims for drawback, etc) is amended as follows.
(2) In subsection (4), for “entry”, in both places, substitute “ any declaration ”.
(3) Omit subsection (6).

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/103 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-103
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.