# Taxation (Cross-border Trade) Act 2018, Paragraph 19


(1) Section 27 (officers' powers of boarding) is amended as follows.
(2) In subsection (1)—
(a) in the opening words, for “a vehicle” substitute “ any other vehicle ”,
(b) after paragraph (b) insert—
“(ba) within a railway customs area,”,
(c) in paragraph (e), for “transit shed,” substitute “ temporary storage facility, ”, and
(d) in the words after paragraph (f), for “the ship, aircraft or vehicle” substitute “ the vehicle ”.
(3) Omit subsection (1A).

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/19 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.