# Taxation (Cross-border Trade) Act 2018, Paragraph 3


(1) Section 157 (bonds and security) is amended as follows.
(2) Omit subsection (1A).
(3) In subsection (2)—
(a) in paragraph (a), for the words from “either” to “United Kingdom” substitute “ on behalf of Her Majesty ”, and
(b) omit the sentence after paragraph (c).
(4) In consequence of the amendments made by this paragraph, in section 27 of the Finance Act 2000, omit subsections (3), (5) and (6).

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/9/paragraph/3 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-9/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.