# Taxation (Cross-border Trade) Act 2018, Paragraph 121


In Schedule 18 to the Finance Act 2016 (serial tax avoidance)—
(a) in paragraph 5(4)—
(i) omit paragraph (b) (but not the “and” at the end of the paragraph), and
(ii) in paragraph (c), omit “from a place outside the member States”,
(b) in paragraph 6(2)—
(i) omit paragraph (b) (but not the “and” at the end of the paragraph), and
(ii) in paragraph (c), omit “from a place outside the member States”, and
(c) in paragraph 36(8)—
(i) omit paragraph (b), and
(ii) in paragraph (c), omit “from a place outside the member States”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/121 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-121
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.