Taxation (Cross-border Trade) Act 2018

Finance Act 2008 U.K.

112 U.K. The Finance Act 2008 is amended as follows.

Commencement Information

I1 Sch. 8 para. 112 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

113 (1) Schedule 36 (information and inspection powers) is amended as follows. U.K.

(2) In paragraph 11—

(a) in sub-paragraph (1), omit paragraph (b) (but not the “or” at the end of that paragraph), and

(b) in sub-paragraph (2), in paragraph (c), omit the words from “, the acquisition” to “acquisitions”.

(3) In paragraph 34—

(a) in sub-paragraph (1)—

(i) omit paragraph (b) (but not the “or” at the end of that paragraph), and

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

(b) in sub-paragraph (4), omit “, 11”.

(4) In paragraph 63, in sub-paragraph (3), omit paragraph (b) (but not the “and” at the end of that paragraph).

Commencement Information

I2 Sch. 8 para. 113 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

114 (1) Schedule 41 (penalties: failure to notify and certain VAT and excise wrongdoing) is amended as follows. U.K.

(2) In paragraph 1, in the table—

(a) omit the [F1 third] entry relating to Value Added Tax (obligation to notify under Schedule 2 to the Value Added Tax Act 1994),

(b) omit the [F2 fourth] entry relating to Value Added Tax (obligations to notify under Schedule 3 to the Value Added Tax Act 1994), and

(c) omit the [F3 sixth] entry relating to Value Added Tax (obligation to notify under regulations made under paragraph 2(4) of Schedule 11 to the Value Added Tax Act 1994).

(3) In paragraph 7—

(a) omit sub-paragraph (5),

(b) in sub-paragraph (6)—

(i) for “any other” substitute “ a ”, and

(ii) omit “, but subject to sub-paragraph (8)”,

(c) in sub-paragraph (7), in paragraph (a), omit “, paragraph 8(2) of Schedule 3 to that Act”, and

(d) omit sub-paragraph (8).

Textual Amendments

F1 Word in Sch. 8 para. 114(2)(a) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(4)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F2 Word in Sch. 8 para. 114(2)(b) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(4)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F3 Word in Sch. 8 para. 114(2)(c) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(4)(c) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

Commencement Information

I3 Sch. 8 para. 114 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)