# Taxation (Cross-border Trade) Act 2018, Paragraph 88


(1) Section 100 (general offences relating to warehouses and warehoused goods) is amended as follows.
(2) In subsection (2)—
(a) in paragraph (a), after “any goods which have been” insert “ declared for a storage procedure or ”,
(b) in paragraph (b), after “any goods which have been” insert “ declared for a storage procedure or ”,
(c) in paragraph (c), for “ship, aircraft or vehicle” substitute “ vehicle ”, and
(d) in paragraph (d), after “when they have been” insert “ declared for a storage procedure or ”.
(3) After subsection (4) insert—
“(5) In this section “warehouse”, except in the expression “Queen's warehouse”, means a customs warehouse or an excise warehouse.”

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/88 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-88
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.