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Taxation (Cross-border Trade) Act 2018
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Amendment of the Value Added Tax Act 1994
7(1)Section 7 (place of supply of goods) is amended as follows.
(2)In subsection (1), omit “14,”.
(3)Omit subsections (4) and (5).
(4)In subsection (6)(a), omit “from a place outside the member States”.
(5)Omit subsection (9).
(6)After subsection (11) insert—
“(12)The Commissioners may by regulations provide that any rule for determining where a supply of goods is made is subject to such conditions relating to the notification of matters to the Commissioners, or such other conditions, as may be specified in the regulations.”
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