Taxation (Cross-border Trade) Act 2018 (c. 22)

SCHEDULES

SCHEDULE 8 U.K. VAT amendments connected with withdrawal from EU

PART 1 U.K. Amendments of Value Added Tax Act 1994

Amendment of the Value Added Tax Act 1994 U.K.

Yn ddilys o 31/12/2020

75 (1) Section 90 (failure of resolution under Provisional Collection of Taxes Act 1968) is amended as follows. U.K.

(2) In subsection (1)—

(a) in paragraph (a), omit the words from “or on the acquisition” to “20(3)”, and

(b) in paragraph (b), omit “or acquisition”.

(3) In subsection (2)—

(a) in paragraph (a), omit the words from “or on the acquisition” to “20(3)”, and

(b) in paragraph (b), omit “or acquisition”.

(4) In subsection (3), for “, 35 or 40” substitute “ or 35 ”.