# Taxation (Cross-border Trade) Act 2018, Paragraph 70


In section 68 (offences in relation to exportation of prohibited or restricted goods), in subsection (5)—
(a) for “the ship, aircraft or vehicle in which they were exported” substitute “ the vehicle in which they were exported ”, and
(b) for “both the owner of the ship, aircraft or vehicle and the master of the ship, commander of the aircraft or person in charge of the vehicle” substitute “ both the owner of the vehicle and the vehicle operator ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/70 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-70
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.