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Taxation (Cross-border Trade) Act 2018
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2(1)Section 1 (imposition of charge to value added tax) is amended as follows.U.K.
(2)Omit subsection (3).
(3)In subsection (4)—
(a)for “from places outside the member States” substitute “ into the United Kingdom ”, and
(b)for “a duty of customs” substitute “ import duty ”.
Commencement Information
I1Sch. 8 para. 2 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
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