# Taxation (Cross-border Trade) Act 2018, Paragraph 114 Extent: E+W+S+N.I. In section 170 (penalty for fraudulent evasion of duty, etc), in subsection (2)(c), after β€œthe Customs and Excise Acts 1979” insert β€œ, or Part 1 or section 40A or 40B of the Taxation (Cross-border Trade) Act 2018,”. --- Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/114 (the official version) Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-114 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.