Search Legislation

Taxation (Cross-border Trade) Act 2018

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As enacted)
 Help about advanced features

Advanced Features

Changes over time for: Cross Heading: Finance (No. 2) Act 2017

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Cross Heading: Finance (No. 2) Act 2017. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Finance (No. 2) Act 2017U.K.

122U.K.The Finance (No. 2) Act 2017 is amended as follows.

Commencement Information

I1Sch. 8 para. 122 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

123(1)Section 48 (carrying on a third country goods fulfilment business) is amended as follows.U.K.

(2)In subsection (1)—

(a)in the opening words, for “a third country goods” substitute “ an imported goods ”,

(b)in paragraph (a)—

(i)for “third country goods” substitute “ imported goods ”, and

(ii)for “established in a Member State” substitute “ UK-established ”, and

(c)in paragraph (b)—

(i)for “third country goods” substitute “ imported goods ”, and

(ii)for “established in a Member State” substitute “ UK-established ”.

(3)In subsection (3), for “a third country goods” substitute “ an imported goods ”.

(4)For subsections (4) and (5) substitute—

(4)Goods are “imported goods” if they have been imported into the United Kingdom for the purposes of VATA 1994 (as to which, see section 15).

(5)A person is “UK-established” if the person's business establishment is in the United Kingdom as determined for the purposes of section 9 of VATA 1994.

(5)In the heading, for “a third country goods” substitute “ an imported goods ”.

Commencement Information

I2Sch. 8 para. 123 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

124U.K.In section 49 (requirement for approval), in subsections (1) to (3) and (5), for “a third country goods” substitute “ an imported goods ”.

Commencement Information

I3Sch. 8 para. 124 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

125U.K.In section 50 (register of approved persons), in subsection (3), for “a third country goods” substitute “ an imported goods ”.

Commencement Information

I4Sch. 8 para. 125 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

126U.K.In section 51 (regulations relating to approval, registration etc), in subsection (1)(d), for “a third country goods” substitute “ an imported goods ”.

Commencement Information

I5Sch. 8 para. 126 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

127U.K.In section 53 (offence), in subsections (1)(a) and (2)(a), for “a third country goods” substitute “ an imported goods ”.

Commencement Information

I6Sch. 8 para. 127 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

128U.K.In section 54 (forfeiture), in subsections (1)(a) and (2)(b), for “a third country goods” substitute “ an imported goods ”.

Commencement Information

I7Sch. 8 para. 128 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

129U.K.In section 55 (penalties), in subsection (1), for “a third country goods” substitute “ an imported goods ”.

Commencement Information

I8Sch. 8 para. 129 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

130(1)Schedule 13 (third country goods fulfilment businesses: penalty) is amended as follows.U.K.

(2)In paragraph 1(1)(a), for “a third country goods” substitute “ an imported goods ”.

(3)In the heading of the Schedule, for “Third country goods” substitute “ Imported goods ”.

Commencement Information

I9Sch. 8 para. 130 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

131U.K.In Schedule 17 (disclosure of tax avoidance schemes: VAT and other indirect taxes), in paragraph 6—

(a)in sub-paragraph (3)—

(i)omit paragraph (b), and

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

(b)in sub-paragraph (5)—

(i)omit paragraph (b), and

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

Commencement Information

I10Sch. 8 para. 131 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources