# Taxation (Cross-border Trade) Act 2018, Paragraph 83


In section 90 (forfeiture of ship or aircraft unable to account for missing cargo)—
(a) after “port in the United Kingdom or the Isle of Man,” insert “ a railway vehicle has been within the limits of a railway customs area ”,
(b) for “master of the ship or commander of the aircraft” substitute “ vehicle operator ”, and
(c) for “the ship or aircraft” substitute “ the ship, railway vehicle or aircraft ”, and
(d) in the heading, after “ship” insert “ , railway vehicle ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/83 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-83
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.