# Taxation (Cross-border Trade) Act 2018, Paragraph 2


(1) Section 1 (imposition of charge to value added tax) is amended as follows.
(2) Omit subsection (3).
(3) In subsection (4)—
(a) for “from places outside the member States” substitute “ into the United Kingdom ”, and
(b) for “a duty of customs” substitute “ import duty ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/2 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.