# Taxation (Cross-border Trade) Act 2018, Paragraph 118


(1) Schedule 55 (penalty for failure to make returns etc) is amended as follows.
(2) In paragraph 1—
(a) in sub-paragraph (4), in the definition of “filing date”, omit “(or, in the case of a return mentioned in item 7AA or 7AB of the Table, to the tax authorities to whom the return is required to be delivered)”, and
(b) in the table, omit items 7AA and 7AB (returns relating to Schedules 3BA and 3B to the Value Added Tax Act 1994).
(3) In paragraph 13A, in sub-paragraph (1), for “7A to 7B” substitute “ 7A, 7B ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/118 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-118
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.