# Taxation (Cross-border Trade) Act 2018, Paragraph 60


(1) Section 66 (failure to submit EC sales statement or statement relating to section 55A) is amended as follows.
(2) In subsection (1), for “an EC sales statement” substitute “ a section 55A statement ”.
(3) In subsection (2), for “any EC sales statement” substitute “ any section 55A statement ”.
(4) In subsection (3)(b), for “any EC sales statement” substitute “ any section 55A statement ”.
(5) In subsection (4)(b) for “any EC sales statement”, in both places it occurs, substitute “ any section 55A statement ”.
(6) In subsection (7)—
(a) in paragraph (a), for “an EC sales statement” substitute “ a section 55A statement ”, and
(b) in the words after paragraph (b), omit “, 75”.
(7) For subsections (9) and (10) substitute—
“(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.”
(8) For the heading substitute “ Failure to submit section 55A statement ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/60 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.