{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-63",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-63.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/63",
  "kind": "paragraph",
  "number": "63",
  "heading": null,
  "text": "(1) Section 72 (offences) is amended as follows.\n(2) In subsection (2)—\n(a) in paragraph (b), for “35, 36 or 40” substitute “ 35 or 36 ”,\n(b) omit paragraph (c), and\n(c) in paragraph (ii), for “(b), (c) or (d)” substitute “ (b) or (d) ”.\n(3) In subsection (5), in paragraph (a)—\n(a) for “35, 36 or 40” substitute “ 35 or 36 ”, and\n(b) omit “for a refund under any regulations made by virtue of section 13(5)”.\n(4) In subsection (10)—\n(a) omit “, on the acquisition of the goods from another member State”, and\n(b) omit “from a place outside the member States”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 8 para. 63 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/63",
    "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."
}