# Taxation (Cross-border Trade) Act 2018, Paragraph 9


In Schedule 41 to the Finance Act 2008 (penalties: failure to notify and certain VAT and excise wrongdoing), in the table in paragraph 1, in the final entry relating to excise duties, for “Article 79 of Council Regulation 2913/92/EEC” substitute “ Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.

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