Paragraph 61 I1I2

In section 60 (additional restrictions as to certain export goods), after subsection (1) insert—

“(1A)

For the purposes of subsection (1), the reference to entering goods for exportation is to the doing of anything required to be done under provision made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 in connection with the export of the goods.”