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Taxation (Cross-border Trade) Act 2018

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Changes over time for: Paragraph 25

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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 25. Help about Changes to Legislation

25(1)Section 25 (payment by reference to accounting periods and credit for input tax against output tax) is amended as follows.U.K.

(2)In subsection (1), omit paragraph (b) (together with the “and” before that paragraph).

(3)In subsection (7)—

(a)in the opening words, omit “, acquisitions”, and

(b)in paragraph (a), omit “acquired or” and, in both places, omit “, acquired”.

Commencement Information

I1Sch. 8 para. 25 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

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