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Taxation (Cross-border Trade) Act 2018
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Changes over time for: Paragraph 121
No versions valid at: 13/09/2018
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- 31/12/2020- Amendment
- 13/09/2018
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Valid from 31/12/2020
121U.K.In Schedule 18 to the Finance Act 2016 (serial tax avoidance)—
(a)in paragraph 5(4)—
(i)omit paragraph (b) (but not the “and” at the end of the paragraph), and
(ii)in paragraph (c), omit “from a place outside the member States”,
(b)in paragraph 6(2)—
(i)omit paragraph (b) (but not the “and” at the end of the paragraph), and
(ii)in paragraph (c), omit “from a place outside the member States”, and
(c)in paragraph 36(8)—
(i)omit paragraph (b), and
(ii)in paragraph (c), omit “from a place outside the member States”.
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