{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-121",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-121.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "schedule/8/paragraph/121",
  "kind": "paragraph",
  "number": "121",
  "heading": null,
  "text": "In Schedule 18 to the Finance Act 2016 (serial tax avoidance)—\n(a) in paragraph 5(4)—\n(i) omit paragraph (b) (but not the “and” at the end of the paragraph), and\n(ii) in paragraph (c), omit “from a place outside the member States”,\n(b) in paragraph 6(2)—\n(i) omit paragraph (b) (but not the “and” at the end of the paragraph), and\n(ii) in paragraph (c), omit “from a place outside the member States”, and\n(c) in paragraph 36(8)—\n(i) omit paragraph (b), and\n(ii) in paragraph (c), omit “from a place outside the member States”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 8 para. 121 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/121",
    "retrieved_at": "2026-10-29T09:04:43.590954+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}