{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-105",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-105.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "schedule/7/paragraph/105",
  "kind": "paragraph",
  "number": "105",
  "heading": null,
  "text": "(1) Section 141 (forfeiture of ships, etc used in connection with goods liable to forfeiture) is amended as follows.\n(2) In subsection (1)(a), omit “ship, aircraft,”.\n(3) In subsection (2), omit “ship, aircraft,”.\n(4) In subsection (3)—\n(a) after paragraph (a) insert—\n“(aa) any railway vehicle;”, and\n(b) for “the master or commander” substitute “ the vehicle operator ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 7 para. 105 in force for specified purposes at 13.9.2018, see s. 57(1)(a)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 7 para. 105 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/105",
    "retrieved_at": "2026-10-29T09:04:43.590954+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}