Textual Amendments
F1Words in Sch. 13 heading substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 130(3) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
Modifications etc. (not altering text)
C1Sch. 13 restricted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 14; S.I. 2020/1641, reg. 2, Sch.
C2Sch. 13 restricted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 15; S.I. 2020/1641, reg. 2, Sch.
10(1)In this Schedule “the maximum amount” means £10,000.U.K.
(2)If it appears to the Treasury that there has been a change in the value of money since the last relevant date, they may by regulations substitute for the sum for the time being specified in sub-paragraph (1) such other sum as appears to them to be justified by the change.
(3)In sub-paragraph (2), “relevant date” means—
(a)the date on which this Act is passed, and
(b)each date on which the power conferred by that sub-paragraph has been exercised.
(4)Regulations under this paragraph do not apply to any contravention which occurs wholly before the date on which they come into force.
Commencement Information
I1Sch. 13 para. 10 in force at Royal Assent for specified purposes, see s. 59