{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-69",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-69.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/69",
  "kind": "paragraph",
  "number": "69",
  "heading": null,
  "text": "(1) Section 77 (assessments: time limits and supplementary assessments) is amended as follows.\n(2) In subsection (1)—\n(a) in the opening words, omit “, 75”, and\n(b) in paragraph (a), omit “or acquisition”.\n(3) In subsection (2), omit “or (3A)”.\n(4) In subsection (3), omit “or (3A)”.\n(5) In subsection (4), omit “, acquisition”.\n(6) In subsection (4C)—\n(a) in paragraph (aa), after “Schedule 1A,” insert “ or ”, and\n(b) omit paragraphs (b), (c) and (e) (together with the “or” before paragraph (e)).\n(7) In subsection (6), omit “or 75(2)(b)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 8 para. 69 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/69",
    "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."
}