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Taxation (Cross-border Trade) Act 2018

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This is the original version (as it was originally enacted).

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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