There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 74.
74(1)Section 88 (supplies spanning change of rate etc) is amended as follows.U.K.
(2)In subsection (1), omit “or exempt, zero-rated or reduced-rate acquisitions”.
(3)Omit subsections (4) and (7).
(4)For subsection (8) substitute—
“(8)References in this section to a supply being a reduced-rate supply are references to a supply being one on which VAT is charged at the rate in force under section 29A.”
Commencement Information
I1Sch. 8 para. 74 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
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