# Taxation (Cross-border Trade) Act 2018, Paragraph 79


(1) Section 96 (other interpretative provisions) is amended as follows.
(2) In subsection (1)—
(a) omit the definition of “another member State”,
(b) at the appropriate place insert—
““TCTA 2018” means the Taxation (Cross-border Trade) Act 2018;”, and
““import duty” means import duty charged in accordance with Part 1 of TCTA 2018;”,
(c) omit the definition of “taxable acquisition”, and
(d) for the definition of “VAT” substitute—
““VAT” means value added tax charged in accordance with this Act;”.
(3) Omit subsection (3).

---
Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/79 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-79
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.