Taxation (Cross-border Trade) Act 2018 (c. 22)

SCHEDULES

SCHEDULE 8 U.K. VAT amendments connected with withdrawal from EU

PART 1 U.K. Amendments of Value Added Tax Act 1994

Amendment of the Value Added Tax Act 1994 U.K.

39 (1) Section 37 (relief from VAT on importation of goods) is amended as follows. U.K.

(2) In subsection (1)—

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

(b) omit the words from “, if and so” to the end.

(3) In subsection (2)(a), omit “from a place outside the member States”.

(4) In subsection (3)—

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

(b) omit “from the United Kingdom or removed from any member State”.

(5) In subsection (4)—

(a) in the opening words—

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

(ii) omit “or otherwise removed from the United Kingdom”, and

(b) omit paragraph (b).

Commencement Information

I1 Sch. 8 para. 39 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)