No versions valid at: 13/09/2018
Point in time view as at 13/09/2018.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.
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 121.
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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