# Taxation (Cross-border Trade) Act 2018, Paragraph 109


In section 24 (taxes and duties on importation and exportation: penalties), in subsection (3), in the definition of “import VAT”, for “from places outside the member States” substitute “ into the United Kingdom ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/109 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-109
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.