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Taxation (Cross-border Trade) Act 2018
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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)
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