# Taxation (Cross-border Trade) Act 2018, Paragraph 136


(1) Section 15 (false statements etc in connection with reliefs from customs duties) is amended as follows.
(2) In subsection (1)—
(a) in paragraph (a), for “customs duty under section 1 or 3 above or under an EU instrument; or” substitute “ import duty under regulations made under section 19 of the Taxation (Cross-border Trade) Act 2018, ”
(b) omit paragraph (b), and
(c) in the words after that paragraph, for “section 1, 3 or 4 above or an EU instrument” substitute “ Part 1 of that Act ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/136 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-136
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.