Taxation (Cross-border Trade) Act 2018

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

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

Commencement Information

I1 Sch. 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

I2 Sch. 8 para. 123 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

124 U.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

I3 Sch. 8 para. 124 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

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

Commencement Information

I4 Sch. 8 para. 125 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

126 U.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

I5 Sch. 8 para. 126 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

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

Commencement Information

I6 Sch. 8 para. 127 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

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

Commencement Information

I7 Sch. 8 para. 128 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

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

Commencement Information

I8 Sch. 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

I9 Sch. 8 para. 130 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)

131 U.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

I10 Sch. 8 para. 131 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)