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.

73 U.K. In section 84 (further provisions relating to appeals)—

(a) in subsection (4)(c), omit “, acquisition”, and

(b) in subsection (6), omit “or (as the case requires) paragraph 26 of Schedule 3BA or paragraph 16F of Schedule 3B”.

Commencement Information

I1 Sch. 8 para. 73 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)