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Taxation (Cross-border Trade) Act 2018
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29(1)Section 30 (zero-rating) is amended as follows.U.K.
(2)In subsection (3), for the words from “acquired in the United Kingdom” to “importation,” substitute “ imported, no VAT shall be chargeable on their importation ”.
(3)In subsection (5), omit “to a place outside the member States”.
(4)In subsection (6)(a), omit “to a place outside the member States”.
(5)In subsection (8), for paragraph (a) substitute—
“(a)the Commissioners are satisfied that the goods have been or are to be exported to such places as may be specified in the regulations, and”.
(6)Omit subsection (8A).
(7)In subsection (9), for “removed from the United Kingdom” substitute “ exported ”.
(8)In subsection (10)—
(a)in the opening words, for “subsection (8), (8A) or (9)” substitute “ subsection (8) or (9) ”,
(b)in paragraph (a), omit “or otherwise removed from the United Kingdom”, and
(c)in paragraph (b), for “subsection (6), (8), (8A) or (9)” substitute “ subsection (6), (8) or (9) ”.
Commencement Information
I1Sch. 8 para. 29 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
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