# Taxation (Cross-border Trade) Act 2018, Paragraph 105


(1) Section 141 (forfeiture of ships, etc used in connection with goods liable to forfeiture) is amended as follows.
(2) In subsection (1)(a), omit “ship, aircraft,”.
(3) In subsection (2), omit “ship, aircraft,”.
(4) In subsection (3)—
(a) after paragraph (a) insert—
“(aa) any railway vehicle;”, and
(b) for “the master or commander” substitute “ the vehicle operator ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/105 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-105
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.