# Taxation (Cross-border Trade) Act 2018, Paragraph 110 In section 162 (power to enter land for or in connection with access to pipe-lines), after β€œthe Customs and Excise Acts 1979” insert β€œ or by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 ”. --- Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/110 (the official version) Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-110 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.