Taxation (Cross-border Trade) Act 2018 (c. 22)

SCHEDULES

SCHEDULE 8 U.K. VAT amendments connected with withdrawal from EU

PART 2 U.K. Amendments of other enactments

Finance Act 2003 U.K.

108 U.K. The Finance Act 2003 is amended as follows.

Commencement Information

I1 Sch. 8 para. 108 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

109 U.K. In section 24 (taxes and duties on importation and exportation: penalties), in subsection (3), in the definition of “import VAT”, for “from places outside the member States” substitute “ into the United Kingdom ”.

Commencement Information

I2 Sch. 8 para. 109 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

110 U.K. In section 26 (penalty for contravention of relevant rule), in subsection (8), omit paragraph (d).

Commencement Information

I3 Sch. 8 para. 110 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)