# Taxation (Cross-border Trade) Act 2018, Paragraph 102


(1) The Consular Relations Act 1968 is amended as follows.
(2) In section 1 (application of Vienna Convention), in subsection (8A)—
(a) for “10 or 15” substitute “ 1(1)(c) ”, and
(b) for “(acquisitions from other member States and importations from outside the European Union)” substitute “ (imposition of charge to value added tax on imported goods) ”.
(3) In section 8 (refund of customs duty on hydrocarbon oils), in subsection (1), omit “or acquisition from another member State”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/102 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-102
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.