# Taxation (Cross-border Trade) Act 2018, Paragraph 76


(1) Section 77 (information in relation to goods imported or exported) is amended as follows.
(2) In subsection (1)(a), for “an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act” substitute “ a declaration is required as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.
(3) In subsection (3)—
(a) for “entry thereof” substitute “ a declaration in respect of the goods ”, and
(b) for “declaration”, in each place, substitute “ statement ”.
(4) In subsection (4), for “entry delivered” substitute “ declaration made ”.
(5) In subsection (5)(a), for “entry delivered” substitute “ declaration made ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/76 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-76
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.