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.

Valid from 31/12/2020

98 U.K. In Schedule 11A (disclosure of avoidance schemes), in paragraph 2A, in sub-paragraph (2)—

(a) omit paragraph (b) (but not the “and” at the end of the paragraph), and

(b) in paragraph (c), omit “from a place outside the member States”.