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Taxation (Cross-border Trade) Act 2018

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Changes over time for: Paragraph 35

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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 35. Help about Changes to Legislation

35(1)Section 33E (power to extend refunds of VAT to other persons) is amended as follows.U.K.

(2)In subsection (1)—

(a)for paragraph (a) (together with the “and” at the end of the paragraph) substitute—

(a)VAT is chargeable on the supply of goods or services to, or on the importation of goods by, a specified person, and, and

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

(3)In subsection (4), omit “, acquisition”.

(4)In subsection (5)—

(a)in paragraph (a), omit “acquisition or”, and

(b)in paragraph (b), omit “acquisition or”.

(5)In subsection (6), omit “or acquired” in both places.

(6)In subsection (7), omit “or acquisition”.

Commencement Information

I1Sch. 8 para. 35 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

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