# Taxation (Cross-border Trade) Act 2018, Paragraph 75


(1) Section 90 (failure of resolution under Provisional Collection of Taxes Act 1968) is amended as follows.
(2) In subsection (1)—
(a) in paragraph (a), omit the words from “or on the acquisition” to “20(3)”, and
(b) in paragraph (b), omit “or acquisition”.
(3) In subsection (2)—
(a) in paragraph (a), omit the words from “or on the acquisition” to “20(3)”, and
(b) in paragraph (b), omit “or acquisition”.
(4) In subsection (3), for “, 35 or 40” substitute “ or 35 ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/75 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-75
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.