{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-17",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-17.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/17",
  "kind": "paragraph",
  "number": "17",
  "heading": null,
  "text": "In section 18A (fiscal warehousing), in subsection (4)—\n(a) in paragraph (b), omit “(as defined in the Management Act)”,\n(b) omit paragraphs (c) and (d),\n(c) in paragraph (e), for “(a) to (d)”, in both places it occurs, substitute “ (a) and (b) ”, and\n(d) in paragraph (f), for “(a) to (d)” substitute “ (a) and (b) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 8 para. 17 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/17",
    "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."
}