Taxation (Cross-border Trade) Act 2018

113 (1) Schedule 36 (information and inspection powers) is amended as follows. U.K.

(2) In paragraph 11—

(a) in sub-paragraph (1), omit paragraph (b) (but not the “or” at the end of that paragraph), and

(b) in sub-paragraph (2), in paragraph (c), omit the words from “, the acquisition” to “acquisitions”.

(3) In paragraph 34—

(a) in sub-paragraph (1)—

(i) omit paragraph (b) (but not the “or” at the end of that paragraph), and

(ii) in paragraph (c), omit “from a place outside the member States”, and

(b) in sub-paragraph (4), omit “, 11”.

(4) In paragraph 63, in sub-paragraph (3), omit paragraph (b) (but not the “and” at the end of that paragraph).

Commencement Information

I1 Sch. 8 para. 113 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)