# Taxation (Cross-border Trade) Act 2018, Paragraph 111


(1) Section 163 (power to search vehicles or vessels) is amended as follows.
(2) In subsection (1)—
(a) in the opening words—
(i) after “Customs and Excise Acts 1979” insert “ or Part 1 of the Taxation (Cross-border Trade) Act 2018 ”, and
(ii) omit “or vessel”, and
(b) in the words after paragraph (c), omit “or vessel”.
(3) In subsection (2), in both places, omit “or vessel”.
(4) In subsection (3), omit “This section shall apply in relation to aircraft as it applies in relation to vehicles or vessels but”.
(5) In the heading, omit “or vessels”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/111 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-111
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.