There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 79.
79(1)Section 96 (other interpretative provisions) is amended as follows.U.K.
(2)In subsection (1)—
(a)omit the definition of “another member State”,
(b)at the appropriate place insert—
““TCTA 2018” means the Taxation (Cross-border Trade) Act 2018;”, and
““import duty” means import duty charged in accordance with Part 1 of TCTA 2018;”,
(c)omit the definition of “taxable acquisition”, and
(d)for the definition of “VAT” substitute—
““VAT” means value added tax charged in accordance with this Act;”.
(3)Omit subsection (3).
Commencement Information
I1Sch. 8 para. 79 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
