{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-75",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-75.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/75",
  "kind": "paragraph",
  "number": "75",
  "heading": null,
  "text": "(1) Section 90 (failure of resolution under Provisional Collection of Taxes Act 1968) is amended as follows.\n(2) In subsection (1)—\n(a) in paragraph (a), omit the words from “or on the acquisition” to “20(3)”, and\n(b) in paragraph (b), omit “or acquisition”.\n(3) In subsection (2)—\n(a) in paragraph (a), omit the words from “or on the acquisition” to “20(3)”, and\n(b) in paragraph (b), omit “or acquisition”.\n(4) In subsection (3), for “, 35 or 40” substitute “ or 35 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 8 para. 75 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/75",
    "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."
}