# Taxation (Cross-border Trade) Act 2018, Paragraph 99


(1) Section 131 (enforcement of bond in respect of goods removed without payment of duty) is amended as follows.
(2) For “payment of duty” substitute “ payment of excise duty ”.
(3) Omit “ship, aircraft,”.
(4) In the heading, after “payment of” insert “ excise ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/99 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-99
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.