# Taxation (Cross-border Trade) Act 2018, Paragraph 64

Extent: E+W+S+N.I.

(1) Section 73 (failure to make returns etc) is amended as follows.
(2) In subsection (3)(b), omit “, paragraph 6(2) of Schedule 2, paragraph 6(2) or (3) of Schedule 3”.
(3) In subsection (7)—
(a) in paragraph (a), omit “, acquired any goods from another member State”, and
(b) in paragraph (b), omit “from a place outside the member States”, ...
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/64 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.