# Taxation (Cross-border Trade) Act 2018, Paragraph 71


For section 69 substitute—
“Meaning of “coasting ship”
69 (1) In this Part “coasting ship” means any ship for the time being engaged in the trade of carrying goods coastwise—
(a) between places in the United Kingdom, or
(b) between a place in the United Kingdom and a place in the Isle of Man.
(2) The Commissioners may from time to time give directions as to what trade by water—
(a) between places in the United Kingdom, or
(b) between a place in the United Kingdom and a place in the Isle of Man,
is, or is not, to be deemed to be carrying goods coastwise.”

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/71 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.