# Taxation (Cross-border Trade) Act 2018, Paragraph 157


In section 1303 of the Corporation Tax Act 2009 (general calculation rules, etc: penalties, interest and VAT surcharges), in subsection (2), in the entry relating to a penalty under section 25 or 26 of the Finance Act 2003, for “Customs, export and import duties” substitute “ Customs duties ”.

---
Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/157 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-157
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.