# Taxation (Cross-border Trade) Act 2018, Paragraph 28


(1) Section 29A (reduced rate) is amended as follows.
(2) In subsection (1)(b), omit “acquisition or”.
(3) For subsection (2) substitute—
“(2) The reference in subsection (1) to an equivalent importation, in relation to any supply that is of a description for the time being specified in Schedule 7A, is a reference to any importation of any goods the supply of which would be such a supply.”

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/28 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.