# Taxation (Cross-border Trade) Act 2018, Paragraph 134 In section 13C (offence where relieved goods used, etc, in breach of condition), in subsection (1)(a), for β€œany duty of customs or excise,” substitute β€œ any relevant levy, any duty of excise, ”. --- Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/134 (the official version) Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-134 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.