# Taxation (Cross-border Trade) Act 2018, Paragraph 156

Extent: E+W+S+N.I.

(1) Section 7 of the Borders, Citizenship and Immigration Act 2009 (customs revenue functions of the Director) is amended as follows.
(2) In subsection (2)—
(a) in paragraph (b), for “of Council Regulation (EC) No 384/96, as amended from time to time” substitute “ it has in Union customs legislation ”;
(b) in paragraph (c) for “of Council Regulation (EC) No 2026/97, as amended from time to time” substitute “ it has in Union customs legislation ”.
(3) In subsection (7)—
(a) at the end of paragraph (aa) omit “and”, and
(b) after paragraph (aa) insert—
“(ab) Part 1 and sections 40A and 40B of the Taxation (Cross-border Trade) Act 2018, and”.
(4) In subsection (9), in paragraph (c), for “EU law” substitute “ retained EU law, or Union customs legislation, ”.
(5) After that subsection insert—
“(10) In this section “Union customs legislation” has the meaning it has in Part 1 of the Taxation (Cross-border Trade) Act 2018.”

---
Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/156 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-156
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.