{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-138",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-138.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "schedule/7/paragraph/138",
  "kind": "paragraph",
  "number": "138",
  "heading": null,
  "text": "(1) Section 17 (orders and regulations) is amended as follows.\n(2) In subsection (2)—\n(a) omit “2 or”, and\n(b) omit the words from “except where,” to the end of the subsection.\n(3) In subsection (3)—\n(a) omit “1, 4”, and\n(b) omit “or regulations under section 14(3) above”.\n(4) In subsection (4)—\n(a) omit “Subject to subsection (5) below”,\n(b) omit “1, 4,”, and\n(c) after “relief from” insert “ excise ”.\n(5) Omit subsection (5).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 7 para. 138 in force for specified purposes at 13.9.2018, see s. 57(1)(a)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 7 para. 138 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/138",
    "retrieved_at": "2026-10-29T09:04:43.590954+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}