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Taxation (Cross-border Trade) Act 2018
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131U.K.In Schedule 17 (disclosure of tax avoidance schemes: VAT and other indirect taxes), in paragraph 6—
(a)in sub-paragraph (3)—
(i)omit paragraph (b), and
(ii)in paragraph (c), omit “from a place outside the member States”, and
(b)in sub-paragraph (5)—
(i)omit paragraph (b), and
(ii)in paragraph (c), omit “from a place outside the member States”.
Commencement Information
I1Sch. 8 para. 131 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
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