Taxation (Cross-border Trade) Act 2018

123 (1) Section 48 (carrying on a third country goods fulfilment business) is amended as follows. U.K.

(2) In subsection (1)—

(a) in the opening words, for “a third country goods” substitute “ an imported goods ”,

(b) in paragraph (a)—

(i) for “third country goods” substitute “ imported goods ”, and

(ii) for “established in a Member State” substitute “ UK-established ”, and

(c) in paragraph (b)—

(i) for “third country goods” substitute “ imported goods ”, and

(ii) for “established in a Member State” substitute “ UK-established ”.

(3) In subsection (3), for “a third country goods” substitute “ an imported goods ”.

(4) For subsections (4) and (5) substitute—

“(4) Goods are “imported goods” if they have been imported into the United Kingdom for the purposes of VATA 1994 (as to which, see section 15).

(5) A person is “UK-established” if the person's business establishment is in the United Kingdom as determined for the purposes of section 9 of VATA 1994.”

(5) In the heading, for “a third country goods” substitute “ an imported goods ”.

Commencement Information

I1 Sch. 8 para. 123 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)