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

SCHEDULES

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

PART 1 U.K. Amendments of Value Added Tax Act 1994

Amendment of the Value Added Tax Act 1994 U.K.

2 (1) Section 1 (imposition of charge to value added tax) is amended as follows. U.K.

(2) Omit subsection (3).

(3) In subsection (4)—

(a) for “from places outside the member States” substitute “ into the United Kingdom ”, and

(b) for “a duty of customs” substitute “ import duty ”.

Commencement Information

I1 Sch. 8 para. 2 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)