# Taxation (Cross-border Trade) Act 2018, Paragraph 98


In Schedule 11A (disclosure of avoidance schemes), in paragraph 2A, in sub-paragraph (2)—
(a) omit paragraph (b) (but not the “and” at the end of the paragraph), and
(b) in paragraph (c), omit “from a place outside the member States”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/98 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-98
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.