# Taxation (Cross-border Trade) Act 2018, Paragraph 63


(1) Section 72 (offences) is amended as follows.
(2) In subsection (2)—
(a) in paragraph (b), for “35, 36 or 40” substitute “ 35 or 36 ”,
(b) omit paragraph (c), and
(c) in paragraph (ii), for “(b), (c) or (d)” substitute “ (b) or (d) ”.
(3) In subsection (5), in paragraph (a)—
(a) for “35, 36 or 40” substitute “ 35 or 36 ”, and
(b) omit “for a refund under any regulations made by virtue of section 13(5)”.
(4) In subsection (10)—
(a) omit “, on the acquisition of the goods from another member State”, and
(b) omit “from a place outside the member States”.

---
Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/63 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.