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Changes over time for: Cross Heading: Meaning of “directly competitive goods”
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No versions valid at: 13/09/2018
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Point in time view as at 13/09/2018. This version of this cross heading contains provisions that are not valid for this point in time.
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Changes to legislation:
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Cross Heading: Meaning of “directly competitive goods”.
Changes to Legislation
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Valid from 04/03/2019
Meaning of “directly competitive goods”U.K.
5U.K.Regulations may make provision about—
(a)what constitutes or does not constitute “directly competitive goods” for the purposes of this Schedule;
(b)how “directly competitive goods” is to be determined for those purposes.
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