SCHEDULES

SCHEDULE 8 U.K. VAT amendments connected with withdrawal from EU

PART 2 U.K. Amendments of other enactments

Customs and Excise Duties (General Reliefs) Act 1979 U.K.

105 U.K. In section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 (power to provide, in relation to persons entering the United Kingdom, for reliefs from duty and value added tax and for simplified computation of duty and tax), in subsection (4), in the definition of “ value added tax ”, omit the words from “from places outside” to the end.

Commencement Information

I1 Sch. 8 para. 105 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)