SCHEDULES

I1SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.

Annotations:
Commencement Information
I1

Sch. 3 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.8.1992 by S.I. 1992/1867, art. 3, Sch. Pt. I; Sch. 3 partly in force at 1.12.1992 S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

F1Part I

Annotations:
Amendments (Textual)
F1

Sch. 3 Pt. I repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15

Imposition and extent of tax

I22

In section 1 (charge to tax), for the words from “and on" onwards there shall be substituted “ on the acquisition in the United Kingdom from other member States of any goods and on the importation of goods from places outside the member States. ”