No versions valid at: 13/09/2018
Point in time view as at 13/09/2018. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 29.
Valid from 31/12/2020
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) ”.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
