# Taxation (Cross-border Trade) Act 2018, Paragraph 97


(1) Section 129 (power to remit or repay duty on denatured goods) is amended as follows.
(2) In subsection (1)—
(a) omit paragraph (a) (together with the “or” at the end of it),
(b) in paragraph (b), for “a duty” substitute “ a duty of excise ”, and
(c) in the words following that paragraph, for “duty”, in both places, substitute “ duty of excise ”.
(3) In subsection (1A)—
(a) for “chargeable with a duty” substitute “ chargeable with a duty of excise ”, and
(b) omit “, in the application of that section in relation to a duty of excise,”.
(4) Omit subsection (5).

---
Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/97 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.