# Taxation (Cross-border Trade) Act 2018, Paragraph 50


(1) Section 47 (agents etc) is amended as follows.
(2) For subsection (1) substitute—
“(1) Where goods are imported by a taxable person (“T”) who supplies them as agent for a person who is not a taxable person, then, if T acts in relation to the supply in T's own name, the goods are to be treated for the purposes of this Act as imported and supplied by T as principal.”
(3) In subsection (4), after “through an agent,” insert “ acting in the agent's own name, ”.
(4) Omit subsection (5).

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/50 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.