# Taxation (Cross-border Trade) Act 2018, Paragraph 21


In section 18F (sections 18A to 18E: supplementary), in subsection (1)—
(a) at the appropriate place insert—
““the customs and excise Acts” has the same meaning as in the Management Act;”,
(b) in the definition of “material time”—
(i) in paragraph (a), omit “acquisition or” and “or 12(3)”, and
(ii) omit paragraph (b), and
(c) omit the definition of “warehousing regulations”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/21 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.