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Taxation (Cross-border Trade) Act 2018
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Rhagor o Adnoddau
Changes over time for: Paragraph 62
Alternative versions:
- 31/12/2020- Amendment
- 31/12/2020
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Point in time view as at 31/12/2020.
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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 62.
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62U.K.In section 69C (transactions connected with VAT fraud), in subsection (6), in the words after paragraph (b)—
(a)for “(whether before or after the coming into force of this section) in other cases” substitute “ in any other cases ”, and
(b)after “VAT system” insert “ which were decided before the coming into force of section 42 of TCTA 2018 ”.
Commencement Information
I1Sch. 8 para. 62 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
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