# Taxation (Cross-border Trade) Act 2018, Paragraph 5


(1) Section 2 (application to hovercraft) is amended as follows.
(2) In subsection (1)—
(a) after “ships or vessels” insert “ (including references, without more, to vehicles) ”, and
(b) for “transit shed” substitute “ temporary storage facility ”.
(3) In subsection (3), omit “ “transhipment”,”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/5 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.