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Taxation (Cross-border Trade) Act 2018

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Changes over time for: Cross Heading: Finance Act 2016

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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Cross Heading: Finance Act 2016. Help about Changes to Legislation

Finance Act 2016U.K.

121U.K.In Schedule 18 to the Finance Act 2016 (serial tax avoidance)—

(a)in paragraph 5(4)—

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

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

(b)in paragraph 6(2)—

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

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

(c)in paragraph 36(8)—

(i)omit paragraph (b), and

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

Commencement Information

I1Sch. 8 para. 121 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

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