# Taxation (Cross-border Trade) Act 2018, Paragraph 113


In section 166 (agents), after subsection (2) insert—
“(3) For the purposes of import duty, this section has effect only to the extent that alternative provision has not been made by Part 1 of the Taxation (Cross-border Trade) Act 2018 (see, in particular, section 21 of that Act).”

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/113 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-113
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.