Taxation (Cross-border Trade) Act 2018

37(1)Section 35 (refund of VAT to persons constructing certain buildings) is amended as follows.U.K.

(2)In subsection (1)(c), omit “, acquisition”.

(3)Omit subsection (3).

Commencement Information

I1Sch. 8 para. 37 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)