# Taxation (Cross-border Trade) Act 2018, Paragraph 116


In section 172 (regulations), in subsection (3), for “section 120” substitute “ section 5, 20, 22, 25, 26(1ZA), 35A or 64 ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/116 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-116
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.