# Taxation (Cross-border Trade) Act 2018, Paragraph 115


In section 171 (general provisions as to offences and penalties), in subsection (5)—
(a) for “the relevant time specified in section 43 above” substitute “ the time at which a liability to import duty is incurred ”, and
(b) for “as if the goods had been imported without entry at the time when the proceedings were commenced” substitute “ as if the time when the proceedings were commenced was the time at which the liability to import duty was incurred ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/115 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-115
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.