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Taxation (Cross-border Trade) Act 2018

Type Public General Act
Publication 2018-09-13
Last updated 2026-03-18
State In force
Department Statute Law Database
Source legislation.gov.uk
articles Not indexed
Reform history JSON API
883

Words in Sch. 5 para. 19(2) substituted for Sch. 5 para. 19(2)(a)(b) (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(5)(c), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

884

Words in Sch. 5 para. 19(3) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(5)(e), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

885

Words in Sch. 5 para. 19(4)(a) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(5)(f), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

886

Words in Sch. 5 para. 20 cross-heading substituted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(6), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

887

Words in Sch. 5 para. 20(1) renumbered as Sch. 5 para. 20(1)(a) (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(a)(i), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

888

Sch. 5 para. 20(1)(b) and word inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(a)(ii), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

889

Words in Sch. 5 para. 20(2) substituted for Sch. 5 para. 20(2)(a)(b) (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(c), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

890

Words in Sch. 5 para. 20(3) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(e), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

891

Words in Sch. 5 para. 20(4)(a) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(f), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

893

Sch. 4 para. 22A and cross-heading inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 6, 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

953

Words in Sch. 5 para. 14(2) substituted for Sch. 5 para. 14(2)(a)(b) (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 10(2)(a), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

955

Words in Sch. 5 para. 15(2) substituted for Sch. 5 para. 15(2)(a)(b) (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 10(3)(a), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

983

Sch. 5A inserted (11.7.2023 for specified purposes, 13.5.2024 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 20 paras. 2, 3(1); S.I. 2024/522, reg. 2

991

S. 45 applied (18.3.2026) by Finance Act 2026 (c. 11), s. 118

992

S. 8(3A) inserted (18.3.2026) by Finance Act 2026 (c. 11), s. 109(2)

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