# Taxation (Cross-border Trade) Act 2018, Paragraph 33


In section 39 (entry of surplus stores)—
(a) before subsection (1) insert—
“(A1) This section applies only for excise duty purposes.”, and
(b) in subsection (1), for “ship or aircraft”, in both places it occurs, substitute “ship, aircraft or railway vehicle”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/33 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.