# Taxation (Cross-border Trade) Act 2018, Paragraph 138


(1) Section 17 (orders and regulations) is amended as follows.
(2) In subsection (2)—
(a) omit “2 or”, and
(b) omit the words from “except where,” to the end of the subsection.
(3) In subsection (3)—
(a) omit “1, 4”, and
(b) omit “or regulations under section 14(3) above”.
(4) In subsection (4)—
(a) omit “Subject to subsection (5) below”,
(b) omit “1, 4,”, and
(c) after “relief from” insert “ excise ”.
(5) Omit subsection (5).

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/138 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-138
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.