# Taxation (Cross-border Trade) Act 2018, Paragraph 108


In section 160 (power to take samples), in subsection (4)—
(a) in the opening words, for “a duty of customs or excise” substitute “ a duty of excise ”, and
(b) in paragraph (a), for “are first entered on importation” substitute “ are imported ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/108 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-108
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.