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Taxation (Cross-border Trade) Act 2018
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28(1)Section 29A (reduced rate) is amended as follows.U.K.
(2)In subsection (1)(b), omit “acquisition or”.
(3)For subsection (2) substitute—
“(2)The reference in subsection (1) to an equivalent importation, in relation to any supply that is of a description for the time being specified in Schedule 7A, is a reference to any importation of any goods the supply of which would be such a supply.”
Commencement Information
I1Sch. 8 para. 28 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
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