# Taxation (Cross-border Trade) Act 2018, Paragraph 131


In Schedule 17 (disclosure of tax avoidance schemes: VAT and other indirect taxes), in paragraph 6—
(a) in sub-paragraph (3)—
(i) omit paragraph (b), and
(ii) in paragraph (c), omit “from a place outside the member States”, and
(b) in sub-paragraph (5)—
(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/131 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-131
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.