Taxation (Cross-border Trade) Act 2018

Valid from 31/12/2020

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

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

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 ”.

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 ”.

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

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 ”.

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

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

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

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 ”.

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”.