Taxation (Cross-border Trade) Act 2018

Amendment of the Value Added Tax Act 1994

72In section 83 (appeals), in subsection (1)—

(a)in paragraph (b)—

(i)omit “, on the acquisition of goods from another member State”, and

(ii)omit “from a place outside the member States”,

(b)omit paragraph (d),

(c)omit paragraph (j),

(d)in paragraph (p), omit sub-paragraph (iii) (together with the “or” before that sub-paragraph), and

(e)omit paragraph (w).