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Taxation (Post-transition Period) Act 2020

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You searched for provisions that are applicable to Scotland. The matching provisions are highlighted below. Where no highlighting is shown the matching result may be contained within a footnote.

  1. Introductory TextNext Match

  2. Northern Ireland ProtocolPrevious MatchNext Match

    1. 1.Duty on goods removed to Northern IrelandPrevious MatchNext Match

    2. 2.Duty on goods imported into or removed from Northern IrelandPrevious MatchNext Match

    3. 3.Value added tax in Northern IrelandPrevious MatchNext Match

    4. 4.Excise duty on the removal of goods to Northern IrelandPrevious MatchNext Match

    5. 5.Duty under section 4: supplementaryPrevious MatchNext Match

    6. 6.Rate of fuel duty on aviation gasolinePrevious MatchNext Match

  3. Other provision about value added taxPrevious MatchNext Match

    1. 7.Online sales by overseas persons and low value importationsPrevious MatchNext Match

  4. Insurance premium taxPrevious MatchNext Match

    1. 8.Liability of insured in certain casesPrevious MatchNext Match

  5. Controlled foreign companiesPrevious MatchNext Match

    1. 9.Recovery of unlawful state aidPrevious MatchNext Match

  6. Final provisionsPrevious MatchNext Match

    1. 10.InterpretationPrevious MatchNext Match

    2. 11.CommencementPrevious MatchNext Match

    3. 12.Short titlePrevious MatchNext Match

  7. SCHEDULES

    1. SCHEDULE 1Previous MatchNext Match

      Customs duties etc: amendments relating to the Northern Ireland ProtocolPrevious MatchNext Match

      1. Amendments of TCTA 2018Previous MatchNext Match

        1. 1.TCTA 2018 is amended in accordance with paragraphs 2 to...Previous MatchNext Match

        2. 2.In section 3 (obligation to declare goods for a customs...Previous MatchNext Match

        3. 3.In section 32 (regulations), in subsection (9)(a) after “Part” insert...Previous MatchNext Match

        4. 4.(1) Section 33 (meaning of “domestic goods”) is amended as...Previous MatchNext Match

        5. 5.In section 36 (outward processing procedure), in subsection (2)— Previous MatchNext Match

        6. 6.In section 37 (minor definitions), in subsection (1), at the...Previous MatchNext Match

        7. 7.In section 38 (table of definitions), in the table, at...Previous MatchNext Match

        8. 8.(1) Schedule 1 (customs declarations) is amended as follows. Previous MatchNext Match

        9. 9.(1) Schedule 2 (special customs procedures) is amended as follows....Previous MatchNext Match

        10. 10.(1) Schedule 7 (import duty: consequential amendments) is amended as...Previous MatchNext Match

        11. 11.In Schedule 9 (excise duty amendments connected with withdrawal from...Previous MatchNext Match

      2. Isle of Man Act 1979Previous MatchNext Match

        1. 12.(1) The Isle of Man Act 1979 is amended as...Previous MatchNext Match

      3. Finance (No.2) Act 1992Previous MatchNext Match

        1. 13.(1) Section 4 of F(No.2)A 1992 is amended as follows....Previous MatchNext Match

    2. SCHEDULE 2Previous MatchNext Match

      Value added tax: amendments relating to the Northern Ireland Protocol etcPrevious MatchNext Match

      1. PART 1 Amendments of VATA 1994Previous MatchNext Match

        1. 1.VATA 1994 is amended as follows. Previous MatchNext Match

        2. New Schedules: VAT in Northern IrelandPrevious MatchNext Match

          1. 2.After Schedule 9 insert— SCHEDULE 9ZA VAT on acquisitions in...Previous MatchNext Match

        3. Other amendments of VATA 1994Previous MatchNext Match

          1. 3.In section 3 (taxable persons)— (a) in subsection (2), after...Previous MatchNext Match

          2. 4.In section 5 (meaning of supply), after subsection (3) insert—...Previous MatchNext Match

          3. 5.(1) Section 9A (reverse charge on gas, electricity, heat or...Previous MatchNext Match

          4. 6.In section 18A (fiscal warehousing)— (a) in subsection (4), omit...Previous MatchNext Match

          5. 7.(1) Omit section 14A and Schedule 4B (call-off stock arrangements)....Previous MatchNext Match

          6. 8.In Schedule 8 (zero-rating), in Group 18, in Note (2),...Previous MatchNext Match

      2. PART 2 Amendments of other legislationPrevious MatchNext Match

        1. F(No.2)A 2017Previous MatchNext Match

          1. 9.In section 48 of F(No.2)A 2017 (carrying on an imported...Previous MatchNext Match

        2. TCTA 2018Previous MatchNext Match

          1. 10.(1) Schedule 8 to TCTA 2018 (VAT amendments connected with...Previous MatchNext Match

        3. Value Added Tax (Place of Supply of Goods) Order 2004Previous MatchNext Match

          1. 11.(1) The Value Added Tax (Place of Supply of Goods)...Previous MatchNext Match

        4. Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012Previous MatchNext Match

          1. 12.In article 2 of the Value Added Tax (Relief for...Previous MatchNext Match

        5. Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019Previous MatchNext Match

          1. 13.In the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional...Previous MatchNext Match

    3. SCHEDULE 3Previous MatchNext Match

      Online sales by overseas persons and low value importationsPrevious MatchNext Match

      1. PART 1 Main amendmentsPrevious MatchNext Match

        1. Amendments to the Value Added Tax Act 1994Previous MatchNext Match

          1. 1.VATA 1994 is amended as follows. Previous MatchNext Match

          2. 2.After section 5 insert— Supplies of goods facilitated by online...Previous MatchNext Match

          3. 3.(1) Section 5A (supplies of goods facilitated by online marketplaces:...Previous MatchNext Match

          4. 4.(1) Section 7 (place of supply of goods) is amended...Previous MatchNext Match

          5. 5.After section 7 insert— Reverse charge on goods supplied from...Previous MatchNext Match

          6. 6.In section 16A(1) (postal packets) omit “(within the meaning of...Previous MatchNext Match

          7. 7.(1) Section 37 (relief from VAT on importation of goods)...Previous MatchNext Match

          8. 8.In section 77B (joint and several liability: sellers identified as...Previous MatchNext Match

          9. 9.In section 77BA (joint and several liability: non-UK sellers in...Previous MatchNext Match

          10. 10.In section 77C (joint and several liability under section 77B...Previous MatchNext Match

          11. 11.In section 77D (joint and several liability under section 77B...Previous MatchNext Match

          12. 12.In section 77E (display of VAT registration numbers), in subsection...Previous MatchNext Match

          13. 13.After section 77E insert— Liability of operators of online marketplaces...Previous MatchNext Match

          14. 14.Before section 96 insert— Meaning of “online marketplace” and “operator”...Previous MatchNext Match

          15. 15.In section 96(1) (other interpretative provisions), at the appropriate places...Previous MatchNext Match

          16. 16.(1) Schedule 8 (zero-rating) is amended as follows. Previous MatchNext Match

          17. 17.(1) In Schedule 11 (administration, collection and enforcement), paragraph 6...Previous MatchNext Match

        2. Amendment to the Value Added Tax (Imported Goods) Relief Order 1984Previous MatchNext Match

          1. 18.In Schedule 2 to the Value Added Tax (Imported Goods)...Previous MatchNext Match

        3. Amendments to the Value Added Tax Regulations 1995Previous MatchNext Match

          1. 19.The Value Added Tax Regulations 1995 (S.I. 1995/2518) are amended...Previous MatchNext Match

          2. 20.In regulation 13(1) (obligation to supply a VAT invoice), before...Previous MatchNext Match

          3. 21.(1) Regulation 13A (electronic invoicing) is amended as follows. Previous MatchNext Match

          4. 22.(1) Regulation 15 (change of rate, credit notes) is amended...Previous MatchNext Match

          5. 23.(1) Regulation 15C (changes in consideration: debit notes and credit...Previous MatchNext Match

          6. 24.After regulation 16A insert— Retailers' and simplified invoices: exceptions Regulations 16 and 16A do not apply in relation to...Previous MatchNext Match

      2. PART 2 Amendments and modifications relating to the Northern Ireland ProtocolPrevious MatchNext Match

        1. Amendments to the Value Added Tax Act 1994Previous MatchNext Match

          1. 25.VATA 1994 is amended as follows. Previous MatchNext Match

          2. 26.In section 40A (Northern Ireland Protocol) (inserted by section 3...Previous MatchNext Match

          3. 27.(1) Schedule 9ZB (inserted by paragraph 2 of Schedule 2...Previous MatchNext Match

          4. 28.After that Schedule insert— SCHEDULE 9ZC Online sales by overseas...Previous MatchNext Match

          5. 29.(1) Part 1 of Schedule 9ZC (inserted by paragraph 28)...Previous MatchNext Match

    4. SCHEDULE 4Previous MatchNext Match

      Recovery of unlawful state aidPrevious MatchNext Match

      1. TIOPA 2010 has effect as if— (a) after Chapter 21...Previous MatchNext Match

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