# Taxation (Cross-border Trade) Act 2018, Paragraph 45


In section 51 (special provisions as to proof in Northern Ireland), in subsection (1), for “on their importation”, in both places, substitute “ by reference to their importation ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/45 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.