Value Added Tax Act 1994

[F1Goods supplied between the UK and member States under call-off stock arrangements]U.K.

Textual Amendments

F1S. 14A and cross-heading inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 80(2)

F214ACall-off stock arrangementsU.K.

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Textual Amendments

F2S. 14A 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. 7(1) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9