There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 71.
71(1)Section 80 (credit for, or repayment of, overstated or overpaid VAT) is amended as follows.U.K.
(2)In subsection (3C), in the definition of “VAT provisions”, in paragraph (a), for “, subordinate legislation or EU legislation” substitute “ or subordinate legislation ”.
(3)In subsection (7), omit “(and paragraph 16I of Schedule 3B and paragraph 29 of Schedule 3BA)”.
Commencement Information
I1Sch. 8 para. 71 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
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