Taxation (Cross-border Trade) Act 2018 (c. 22)

SCHEDULES

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

PART 2 U.K. Amendments of other enactments

Finance (No. 2) Act 2017 U.K.

131 U.K. In Schedule 17 (disclosure of tax avoidance schemes: VAT and other indirect taxes), in paragraph 6—

(a) in sub-paragraph (3)—

(i) omit paragraph (b), and

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

(b) in sub-paragraph (5)—

(i) omit paragraph (b), and

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

Commencement Information

I1 Sch. 8 para. 131 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)