{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-60",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-60.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "schedule/8/paragraph/60",
  "kind": "paragraph",
  "number": "60",
  "heading": null,
  "text": "(1) Section 66 (failure to submit EC sales statement or statement relating to section 55A) is amended as follows.\n(2) In subsection (1), for “an EC sales statement” substitute “ a section 55A statement ”.\n(3) In subsection (2), for “any EC sales statement” substitute “ any section 55A statement ”.\n(4) In subsection (3)(b), for “any EC sales statement” substitute “ any section 55A statement ”.\n(5) In subsection (4)(b) for “any EC sales statement”, in both places it occurs, substitute “ any section 55A statement ”.\n(6) In subsection (7)—\n(a) in paragraph (a), for “an EC sales statement” substitute “ a section 55A statement ”, and\n(b) in the words after paragraph (b), omit “, 75”.\n(7) For subsections (9) and (10) substitute—\n“(9) In this section, “section 55A statement” means a statement which is required to be submitted to the Commissioners in accordance with regulations under paragraph 2(3A) of Schedule 11.”\n(8) For the heading substitute “ Failure to submit section 55A statement ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 8 para. 60 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/60",
    "retrieved_at": "2026-10-29T09:04:43.590954+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}