Taxation (Cross-border Trade) Act 2018

16 (1) Section 18 (place and time of acquisition or supply) is amended as follows. U.K.

(2) For subsection (1) substitute—

“(1) A supply of goods which are subject to a warehousing regime is to be treated, for the purposes of this Act, as taking place outside the United Kingdom where —

(a) those goods have been brought into the United Kingdom,

(b) the material time of that supply is while those goods are subject to that regime and before the duty point, and

(c) those goods are not mixed with any dutiable goods which were produced or manufactured in the United Kingdom.”

(3) In subsection (2)—

(a) omit paragraph (a) (together with the “or” at the end of it), and

(b) in paragraph (b)(i), omit “or acquired from another member State”.

(4) In subsection (3), omit “acquisition or” in both places.

(5) In subsection (4)—

(a) in the opening words, omit “acquisition or” in both places,

(b) in paragraph (a), omit “acquisition or”, and

(c) in paragraph (b), omit “in the case of a supply,”.

(6) In subsection (6)—

(a) in the definition of “dutiable goods”, in paragraph (b), omit “EU customs duty or”,

(b) in the definition of “the duty point”, in paragraph (b)—

(i) for the words from “any Community” to “be incurred” substitute “ import duty is incurred in respect of the goods ”,

(ii) for the words from “the corresponding” to “duty or” substitute “ the time a debt in respect of any ”, and

(iii) after “dutiable goods” insert “ is incurred in respect of the goods ”,

(c) in the definition of “material time”—

(i) in paragraph (a), omit “acquisition or” and “or 12(3)”, and

(ii) omit paragraph (b) (but not the “and” at the end of the paragraph), and

(d) in the definition of “warehouse”—

(i) in the opening words, for “any member State” substitute “ the United Kingdom ”,

(ii) for paragraph (a) substitute—

“(a) import duty;”,

(iii) in paragraph (c), omit “into any member State”, and

(iv) in paragraph (d), omit the words from “or any duty” to the end.

(7) In subsection (7)—

(a) omit “(whether in the same or different member States)”, and

(b) omit “in a member State”.

(8) In the heading, omit “acquisition or”.

Commencement Information

I1 Sch. 8 para. 16 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)