There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 60.
60(1)Section 66 (failure to submit EC sales statement or statement relating to section 55A) is amended as follows.U.K.
(2)In subsection (1), for “an EC sales statement” substitute “ a section 55A statement ”.
(3)In subsection (2), for “any EC sales statement” substitute “ any section 55A statement ”.
(4)In subsection (3)(b), for “any EC sales statement” substitute “ any section 55A statement ”.
(5)In subsection (4)(b) for “any EC sales statement”, in both places it occurs, substitute “ any section 55A statement ”.
(6)In subsection (7)—
(a)in paragraph (a), for “an EC sales statement” substitute “ a section 55A statement ”, and
(b)in the words after paragraph (b), omit “, 75”.
(7)For subsections (9) and (10) substitute—
“(9)In this section, “section 55A statement” means a statement which is required to be submitted to the Commissioners in accordance with regulations under paragraph 2(3A) of Schedule 11.”
(8)For the heading substitute “ Failure to submit section 55A statement ”.
Commencement Information
I1Sch. 8 para. 60 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
