Paragraph 2 I1
In section 101 (excise licences), in subsection (4), after “the Customs and Excise Acts 1979” insert “ or made by regulations under section 45 of the Taxation (Cross-border Trade) Act 2018 ”.
Annotations
Commencement
- I1
Sch. 9 para. 2 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(c)