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Point in time view as at 13/09/2018.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 48.
Valid from 31/12/2020
48(1)Section 45 (partnerships) is amended as follows.U.K.
(2)In subsection (1)—
(a)omit paragraph (b) (together with the “or” before it), and
(b)in the words after that paragraph, omit “or are acquired by such persons from another member State”.
(3)In subsection (2), omit “or on the acquisition of goods by the partnership from another member State”.
(4)In subsection (5), omit “or on the acquisition during that period by the firm of any goods from another member State”.
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