Taxation (Cross-border Trade) Act 2018

24 (1) Section 24 (input tax and output tax) is amended as follows. U.K.

(2) In subsection (1)—

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

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

(3) In subsection (2), omit the words from “or on the acquisition” to the end.

(4) In subsection (5)—

(a) in the opening words—

(i) omit “, goods acquired by a taxable person from another member State”, and

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

(b) in paragraph (a), omit “, acquisitions”.

(5) In subsection (6)—

(a) in paragraph (a)—

(i) omit “, VAT on the acquisition of goods by a taxable person from other member States”, and

(ii) omit “from places outside the member States”,

(b) in paragraph (b)—

(i) omit “or on the acquisition of goods by him from another member State”,

(ii) omit “from places outside the member States”, and

(iii) omit “, acquisition”, and

(c) in paragraph (c), omit “, acquisition”.

Commencement Information

I1 Sch. 8 para. 24 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)