TAXATION (CROSS-BORDER TRADE) BILL: Excise duty amendments connected with withdrawal from EU
Amendment made: 83, page 165, line 36, at end insert—
“Finance Act 2008
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”.” —(Mel Stride.)