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Taxation (Cross-border Trade) Act 2018
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64(1)Section 73 (failure to make returns etc) is amended as follows.U.K.
(2)In subsection (3)(b), omit “, paragraph 6(2) of Schedule 2, paragraph 6(2) or (3) of Schedule 3”.
(3)In subsection (7)—
(a)in paragraph (a), omit “, acquired any goods from another member State”, [F1and]
(b)in paragraph (b), omit “from a place outside the member States”, F2...
F2(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Word in Sch. 8 para. 64(3)(a) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(2)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F2Sch. 8 para. 64(3)(c) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(2)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
Commencement Information
I1Sch. 8 para. 64 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
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