# Taxation (Cross-border Trade) Act 2018, Paragraph 40


In section 38 (importation of goods by taxable persons)—
(a) omit “from a place outside the member States”, and
(b) omit “or on the acquisition of goods by him from other member States”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/40 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.