OBS_VALUE: <ul><li><a href=https://www.legislation.gov.uk/ukpga/2018/22/contents target=_blank>Taxation (Cross-border Trade) Act 2018(last updated in January 2024)</a></li><li><a href=https://www.legislation.gov.uk/ukpga/1994/9/contents target=_blank>Finance Act 1994(last updated in August 2023, sect 16)</a></li></ul>