# Taxation (Cross-border Trade) Act 2018, Paragraph 60


(1) Section 59 (restrictions on putting export goods alongside for loading) is amended as follows.
(2) In subsection (1), for the words from “to be entered outwards” to the end substitute “ to be exported in accordance with the applicable export provisions ”.
(3) In subsection (2)(a) and (b), for “ship or aircraft” substitute “ vehicle other than a road vehicle ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/60 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.