Taxation (Cross-border Trade) Act 2018
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
5 Goods not presented to Customs or Customs declaration not made
(1) If chargeable goods— (a) are imported into the United Kingdom, and (b) are not presented to Customs on import (if so required), the goods are liable to forfeiture (as to which, see Part 11 of CEMA 1979) at the time of importation. (2) If goods are liable to forfeiture as a result of— (a) subsection (1), or (b) paragraph 1(5) or 3(4) of Schedule 1 (no Customs declaration made), a liability to import duty is incurred at the time at which the goods become liable to forfeiture.
5 Goods not presented to Customs or Customs declaration not made
(1) If chargeable goods— (a) are imported into the United Kingdom, and (b) are not presented to Customs on import (if so required), the goods are liable to forfeiture (as to which, see Part 11 of CEMA 1979) at the time of importation. (2) If goods are liable to forfeiture as a result of— (a) subsection (1), or (b) paragraph 1(5) or 3(4) of Schedule 1 (no Customs declaration made), a liability to import duty is incurred at the time at which the goods become liable to forfeiture.
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