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.

49 (1) Section 46 (business carried on in divisions or by unincorporated bodies, personal representatives etc) is amended as follows. U.K.

(2) In subsection (3), omit “or whether goods are acquired by such a club, association or organisation from another member State”.

(3) Omit subsection (6).

Commencement Information

I1 Sch. 8 para. 49 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)