# Taxation (Cross-border Trade) Act 2018, Paragraph 112


In section 164 (power to search persons), in subsection (4)—
(a) after paragraph (d) insert—
“(da) any person in, entering or leaving a railway customs area;
(db) any person who is on board a railway vehicle which—
(i) is in a railway customs area,
(ii) has entered the United Kingdom but has not yet arrived at a railway customs area in the course of its journey, or
(iii) has left a railway customs area and has not yet left the United Kingdom in the course of its journey;”, and
(b) in paragraph (e), for “transit shed” substitute “ temporary storage facility ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/112 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-112
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.