# Taxation (Cross-border Trade) Act 2018, Paragraph 20


(1) Section 28 (officers' powers of access, etc) is amended as follows.
(2) In subsection (1)—
(a) in the opening words, for “of any vehicle” substitute “ of any other vehicle ”, and
(b) in paragraphs (a) and (b), for “ship, aircraft or vehicle” substitute “ vehicle ”.
(3) In subsection (2), for “ship, aircraft or vehicle” substitute “ vehicle ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/20 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.