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.

62 U.K. In section 69C (transactions connected with VAT fraud), in subsection (6), in the words after paragraph (b)—

(a) for “(whether before or after the coming into force of this section) in other cases” substitute “ in any other cases ”, and

(b) after “VAT system” insert “ which were decided before the coming into force of section 42 of TCTA 2018 ”.

Commencement Information

I1 Sch. 8 para. 62 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)