# Taxation (Cross-border Trade) Act 2018, Paragraph 104


(1) Section 137 (recovery of duties and calculation of duties, drawbacks, etc) is amended as follows.
(2) In subsection (1), omit “customs or”.
(3) In subsection (2)—
(a) for “Any duty,” substitute “ Any excise duty or ”, and
(b) after “or rebate” insert “ in relation to excise duty ”.
(4) In the heading, after “of”, in both places, insert “ excise ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/104 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-104
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.