# Taxation (Cross-border Trade) Act 2018, Paragraph 125


(1) Section 7 (power to provide for reliefs from duty and value added tax in respect of imported legacies) is amended as follows.
(2) In subsection (1), after “reliefs from” insert “ excise ”.
(3) In subsection (2)—
(a) after “payment of” insert “ excise ”, and
(b) after “by way of” insert “ excise ”.
(4) Omit subsection (3).
(5) In subsection (4)(a), omit “or any Community relief”.
(6) In subsection (5)—
(a) omit the definition of “Community relief”, and
(b) for the definition of “duty” substitute—
““excise duty” means any duty of excise chargeable on goods and includes any addition to the duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979;”.
(7) In the heading, after “reliefs from” insert “ excise ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/125 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-125
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.