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Taxation (Cross-border Trade) Act 2018
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Changes over time for: Paragraph 60
No versions valid at: 13/09/2018
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- 31/12/2020- Amendment
- 13/09/2018
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Valid from 31/12/2020
60(1)Section 66 (failure to submit EC sales statement or statement relating to section 55A) is amended as follows.U.K.
(2)In subsection (1), for “an EC sales statement” substitute “ a section 55A statement ”.
(3)In subsection (2), for “any EC sales statement” substitute “ any section 55A statement ”.
(4)In subsection (3)(b), for “any EC sales statement” substitute “ any section 55A statement ”.
(5)In subsection (4)(b) for “any EC sales statement”, in both places it occurs, substitute “ any section 55A statement ”.
(6)In subsection (7)—
(a)in paragraph (a), for “an EC sales statement” substitute “ a section 55A statement ”, and
(b)in the words after paragraph (b), omit “, 75”.
(7)For subsections (9) and (10) substitute—
“(9)In this section, “section 55A statement” means a statement which is required to be submitted to the Commissioners in accordance with regulations under paragraph 2(3A) of Schedule 11.”
(8)For the heading substitute “ Failure to submit section 55A statement ”.
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