# Taxation (Cross-border Trade) Act 2018, Paragraph 62


In section 69C (transactions connected with VAT fraud), in subsection (6), in the words after paragraph (b)—
(a) for “(whether before or after the coming into force of this section) in other cases” substitute “ in any other cases ”, and
(b) after “VAT system” insert “ which were decided before the coming into force of section 42 of TCTA 2018 ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/62 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-62
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.