# Taxation (Cross-border Trade) Act 2018, Paragraph 68


In section 66 (power to make regulations as to exportation, etc), in subsection (1)—
(a) in paragraph (a), for “ships and aircraft respectively the loading and making waterborne for loading” substitute “ vehicles the loading (including making waterborne for loading) ”, and
(b) in paragraph (b), for “Northern Ireland” substitute “ the United Kingdom ”.

---
Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/68 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-68
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.