# Taxation (Cross-border Trade) Act 2018, Paragraph 92


(1) Section 121 (power to impose restrictions where duty depends on certain matters other than use) is amended as follows.
(2) Omit “(other than the use to be made of the goods)”.
(3) In the heading, omit “other than use”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/92 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-92
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.