# Taxation (Cross-border Trade) Act 2018, Paragraph 114

Extent: E+W+S+N.I.

(1) Schedule 41 (penalties: failure to notify and certain VAT and excise wrongdoing) is amended as follows.
(2) In paragraph 1, in the table—
(a) omit the third entry relating to Value Added Tax (obligation to notify under Schedule 2 to the Value Added Tax Act 1994),
(b) omit the fourth entry relating to Value Added Tax (obligations to notify under Schedule 3 to the Value Added Tax Act 1994), and
(c) omit the sixth entry relating to Value Added Tax (obligation to notify under regulations made under paragraph 2(4) of Schedule 11 to the Value Added Tax Act 1994).
(3) In paragraph 7—
(a) omit sub-paragraph (5),
(b) in sub-paragraph (6)—
(i) for “any other” substitute “ a ”, and
(ii) omit “, but subject to sub-paragraph (8)”,
(c) in sub-paragraph (7), in paragraph (a), omit “, paragraph 8(2) of Schedule 3 to that Act”, and
(d) omit sub-paragraph (8).

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/114 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-114
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.