Taxation (Cross-border Trade) Act 2018

94 (1) Schedule 8 (zero-rating) is amended as follows. U.K.

F1 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In Group 7 (international services)—

(a) in the opening words of item 1—

(i) omit “or acquired”,

(ii) for “any of the member States” substitute “ the United Kingdom ”, and

(iii) omit “to a place outside the member States”,

(b) in paragraph (b) of item 1, for “member States” substitute “ United Kingdom ”, and

(c) in item 2—

(i) in paragraph (a), omit “to a place outside the member States”, and

(ii) in paragraph (c), for “member States” substitute “ United Kingdom ”.

(4) In Group 8 (transport)—

(a) in item 5, for “member States” substitute “ United Kingdom ”,

(b) in paragraph (a) of item 11, for sub-paragraphs (i) and (ii) substitute—

“(i) the transport of goods to or from a place—

(a) from which they are to be exported, or

(b) to which they have been imported,

(ii) the handling or storage of those goods at that place, or

(iii) the handling or storage of those goods in connection with their transport to or from that place, or”,

F2 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) omit item 13,

(e) in Note (C1), omit the definition of “State institution”, and

(f) omit Note (9).

(5) In Group 12 (drugs, medicines, aids for the disabled)—

(a) in Note (1)—

(i) omit “acquired from another member State or”, and

(ii) omit “from a place outside the member States”,

(b) in Note (5N), in paragraph (b), omit “reckonable zero-rated acquisition, or”,

(c) in Note (5O)—

(i) in paragraph (b), omit “acquisition or”, and

(ii) in the words after paragraph (b), omit “or acquisition”, and

(d) in Note (5T)—

(i) omit the definition of “reckonable zero-rated acquisition”, and

(ii) in the definition of “reckonable zero-rated importation”, omit “from a place outside the member States”.

(6) In Group 13 (imports, exports, etc)—

(a) for item 1 substitute—

“1 The supply of imported goods before a Customs declaration has been made under Part 1 of TCTA 2018 in respect of those goods where the supplier and the purchaser of the goods have agreed that the purchaser will make the Customs declaration.”,

(b) in item 3, omit “to places outside the member States”, and

(c) in Note (5), omit the words from “, another member State, any” to the end.

(7) In Group 15 (charities etc), in item 3, omit “to a place outside the member States”.

(8) In Group 16 (clothing and footwear)—

(a) in Note (4)(b), for sub-paragraphs (i) and (ii) substitute—

“(i) are manufactured to standards which satisfy the requirements of regulation 8(2) of the Personal Protective Equipment Regulations 2002, and

(ii) bear the mark of conformity required by that regulation.”, and

(b) in Note (4A)(b), for sub-paragraphs (i) and (ii) substitute—

“(i) is manufactured to standards which satisfy the requirements of regulation 8(2) of the Personal Protective Equipment Regulations 2002, and

(ii) bears the mark of conformity required by that regulation.”

F3 (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 8 para. 94(2) 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(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F2 Sch. 8 para. 94(4)(c) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020 (S.I. 2020/1312), regs. 1, 2; S.I. 2020/1641, reg. 2, Sch.

F3 Sch. 8 para. 94(9) 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(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

Commencement Information

I1 Sch. 8 para. 94 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)