Search Legislation

Taxation (Cross-border Trade) Act 2018

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As enacted)

Status:

This is the original version (as it was originally enacted). This item of legislation is currently only available in its original format.

  1. Introductory Text

  2. PART 1 Import duty

    1. The charge to tax

      1. 1.Charge to import duty

      2. 2.Chargeable goods

    2. Incurring of liability to import duty

      1. 3.Obligation to declare goods for a Customs procedure on import

      2. 4.When liability to import duty incurred

      3. 5.Goods not presented to Customs or Customs declaration not made

    3. Person liable to import duty

      1. 6.Person liable to import duty

    4. Amount of import duty: the customs tariff, preferences, safeguarding etc

      1. 7.Amount of duty: introduction

      2. 8.The customs tariff

      3. 9.Preferential rates: arrangements with countries or territories outside UK

      4. 10.Preferential rates given unilaterally

      5. 11.Quotas

      6. 12.Tariff suspension

      7. 13.Dumping of goods, foreign subsidies and increases in imports

      8. 14.Increases in imports or changes in price of agricultural goods

      9. 15.International disputes etc

    5. Amount of import duty: supplementary

      1. 16.Value of chargeable goods

      2. 17.Place of origin of chargeable goods

      3. 18.Currency

    6. Reliefs

      1. 19.Reliefs

    7. Administration etc

      1. 20.Notification and payment of import duty, etc

      2. 21.Customs agents

      3. 22.Authorised economic operators

      4. 23.Approvals and authorisations granted under regulations

      5. 24.Rulings as to application of customs tariff or place of origin

    8. Supplementary

      1. 25.Disclosure of information

      2. 26.Co-operation with other customs services

      3. 27.Fees for exercise of functions in connection with import duty

      4. 28.Requirement to have regard to international obligations

      5. 29.Consequential amendments

      6. 30.General provision for the purposes of import duty

    9. UK's customs union

      1. 31.Territories forming part of a customs union with UK

    10. Regulations etc

      1. 32.Regulations etc

    11. Interpretation etc

      1. 33.Meaning of “domestic goods”

      2. 34.Presentation of goods to Customs on import or export

      3. 35.Exports made in accordance with applicable export provisions

      4. 36.Outward processing procedure

      5. 37.Minor definitions

      6. 38.Table of definitions

  3. PART 2 Export duty

    1. 39.Charge to export duty

    2. 40.Regulations under section 39: supplementary

  4. PART 3 Value added tax

    1. 41.Abolition of acquisition VAT and extension of import VAT

    2. 42.EU law relating to VAT

    3. 43.Other VAT amendments connected with withdrawal from EU

  5. PART 4 Excise duties

    1. 44.Excise duties: postal packets sent from overseas

    2. 45.General regulation making power for excise duty purposes etc

    3. 46.Exercise of information powers in connection with excise duty

    4. 47.EU law relating to excise duty

    5. 48.Regulations under ss. 44 to 47

    6. 49.Sections 44 to 48: interpretation

    7. 50.Excise duty amendments connected with withdrawal from EU

  6. PART 5 Other provision connected with withdrawal from EU

    1. 51.Power to make provision in relation to VAT or duties of customs or excise

    2. 52.Subordinate legislation relating to VAT or duties of customs or excise

    3. 53.Meaning of “excise duty”

  7. PART 6 Final provisions

    1. 54.Prohibition on collection of certain taxes or duties on behalf of country or territory without reciprocity

    2. 55.Single United Kingdom customs territory

    3. 56.Consequential and transitional provision

    4. 57.Commencement

    5. 58.Short title

  8. SCHEDULES

    1. SCHEDULE 1

      Customs declarations

      1. 1.Presentation of goods to Customs and period for making Customs declaration etc

      2. 2.Eligibility of persons to make Customs declarations

      3. 3.Time at which Customs declarations required or authorised to be made

      4. 4.Form of Customs declarations and how they are made

      5. 5.(1) In cases specified in a public notice given by...

      6. 6.(1) In cases specified in a public notice given by...

      7. 7.Contents of Customs declarations

      8. 8.A public notice given by HMRC Commissioners—

      9. 9.Simplified Customs declarations etc

      10. 10.Acceptance of Customs declarations

      11. 11.(1) If HMRC are satisfied that— (a) the goods have...

      12. 12.For the purposes of this Schedule a Customs declaration is...

      13. 13.Verification of Customs declarations

      14. 14.(1) This paragraph applies if an HMRC officer considers at...

      15. 15.Amendment or withdrawal of Customs declarations

      16. 16.Once a relevant event occurs, the person making the declaration...

      17. 17.Releasing and discharging goods to and from Customs procedures

      18. 18.Declarations for different Customs procedures

      19. 19.Notifications given by HMRC or HMRC officers

    2. SCHEDULE 2

      Special Customs procedures

      1. PART 1 Entitlement to declare goods for special customs procedures

        1. 1.(1) HMRC Commissioners may by regulations make provision entitling a...

      2. PART 2 Storage procedure

        1. 2.Meaning of goods declared for “a storage procedure”

        2. 3.Keeping of goods in premises approved by HMRC

        3. 4.Keeping of goods in free zones

      3. PART 3 Transit procedure

        1. 5.Meaning of goods declared for “a transit procedure”

        2. 6.Other requirements in relation to transit procedure

        3. 7.Deeming a declaration for a transit procedure to be made

      4. PART 4 Inward processing procedure

        1. 8.Introduction

        2. 9.Meaning of goods declared for “an inward processing procedure” in the standard form

        3. 10.Other requirements in relation to inward processing procedure in the standard form

        4. 11.Meaning of goods declared for “an inward processing procedure” in the supplementary form

        5. 12.Requirements in relation to inward processing procedure in the supplementary form

      5. PART 5 Authorised use procedure

        1. 13.Meaning of goods declared for “an authorised use procedure”

        2. 14.Other requirements in relation to authorised use procedure

      6. PART 6 Temporary admission procedure

        1. 15.Meaning of goods declared for “a temporary admission procedure”

        2. 16.Other requirements in relation to temporary admission procedure

      7. PART 7 Supplementary provisions

        1. 17.Records

        2. 18.Discharge of special Customs procedures: rules applicable to all procedures

        3. 19.Discharge of special Customs procedures: rules applicable to particular procedures

        4. 20.Discharge of special Customs procedures: other provision

        5. 21.Liability to import duty imposed on persons other than declarant etc

        6. 22.Changes in nature of goods while subject to a special Customs procedure etc

        7. 23.Use of equivalent domestic goods

        8. 24.Directions

    3. SCHEDULE 3

      Eligible developing countries

      1. PART 1 Introduction

        1. 1.For the purposes of section 10— (a) a country or...

      2. PART 2 Least developed countries

      3. PART 3 Other eligible developing countries

      4. PART 4 Power to amend Parts 2 and 3

        1. 2.(1) The Secretary of State may by regulations add countries...

    4. SCHEDULE 4

      Dumping of goods or foreign subsidies causing injury to UK industry

      1. PART 1 Key definitions

        1. 1.Meaning of “dumped”

        2. 2.Meaning of “the margin of dumping”

        3. 3.Meaning of “subsidised”, “countervailable subsidy” and related terms

        4. 4.Meaning of “the amount of the subsidy”

        5. 5.Meaning of “injury”

        6. 6.Meaning of “UK industry”

        7. 7.Meaning of “like goods”

      2. PART 2 Dumping and subsidisation investigations

        1. 8.Dumping and subsidisation investigations

        2. 9.Initiation of a dumping or a subsidisation investigation

        3. 10.Conduct of a dumping or a subsidisation investigation

        4. 11.Provisional affirmative determinations and final affirmative or negative determinations

        5. 12.Termination of a dumping or a subsidisation investigation

      3. PART 3 Provisional remedy: requiring a guarantee

        1. 13.TRA’s duty to recommend requiring guarantees

        2. 14.TRA’s recommendations regarding requiring a guarantee

        3. 15.Secretary of State’s power to require a guarantee

        4. 16.Extension of the period of a provisional remedy in a dumping investigation

      4. PART 4 Definitive remedies: anti-dumping amount or countervailing amount

        1. 17.TRA’s duty to recommend an anti-dumping amount or countervailing amount

        2. 18.TRA’s recommendations about an anti-dumping amount or a countervailing amount

        3. 19.(1) Regulations may make provision authorising the TRA, in specified...

        4. 20.Secretary of State’s power to accept or reject a recommendation

        5. 21.Reviews of continuing application of an anti-dumping amount or a countervailing amount

        6. 22.Variation or revocation following an international dispute decision

      5. PART 5 Undertakings

        1. 23.Acceptance of undertakings

        2. 24.Reviews of undertakings etc

      6. PART 6 Supplementary

        1. 25.The economic interest test

        2. 26.Suspension of anti-dumping or anti-subsidy remedies

        3. 27.Not subject to both application of an anti-dumping amount and a countervailing amount

        4. 28.Investigations regarding repayments and discharge of a guarantee

        5. 29.Registration

        6. 30.Reconsideration, reviews and appeals

        7. 31.Notices

        8. 32.Interpretation

    5. SCHEDULE 5

      Increase in imports causing serious injury to UK producers

      1. PART 1 Key definitions

        1. 1.Meaning of importation in “increased quantities”

        2. 2.Meaning of “serious injury”

        3. 3.Meaning of “UK producers”

        4. 4.Meaning of “like goods”

        5. 5.Meaning of “directly competitive goods”

      2. PART 2 Safeguarding investigations

        1. 6.Safeguarding investigation

        2. 7.Initiation of a safeguarding investigation

        3. 8.Conduct of a safeguarding investigation

        4. 9.Provisional affirmative determinations and final affirmative or negative determinations

        5. 10.Termination of a safeguarding investigation

      3. PART 3 Provisional remedies: provisional safeguarding amount & provisional tariff rate quotas

        1. 11.TRA’s duty to recommend a provisional safeguarding amount or provisional tariff rate quota

        2. 12.TRA’s recommendations about a provisional safeguarding amount

        3. 13.TRA’s recommendations regarding provisional tariff rate quotas

        4. 14.Secretary of State’s power to apply a provisional safeguarding amount

        5. 15.Secretary of State’s power to subject goods to a provisional tariff rate quota

      4. PART 4 Definitive remedies: definitive safeguarding amount & tariff rate quotas

        1. 16.TRA’s duty to recommend a definitive safeguarding amount or tariff rate quota

        2. 17.TRA’s recommendations about a definitive safeguarding amount

        3. 18.TRA’s recommendations regarding tariff rate quotas

        4. 19.Secretary of State’s power to apply a definitive safeguarding amount

        5. 20.Secretary of State’s power to subject goods to a tariff rate quota

        6. 21.Reviews

        7. 22.Variation or revocation following an international dispute decision

      5. PART 5 Supplementary

        1. 23.The economic interest test

        2. 24.Suspension of safeguarding remedies

        3. 25.Exceptions

        4. 26.Restrictions on successive safeguarding remedies

        5. 27.Interaction with anti-dumping remedies and anti-subsidy remedies

        6. 28.Investigations regarding repayments

        7. 29.Reconsideration, reviews and appeals

        8. 30.Notices

        9. 31.Interpretation

    6. SCHEDULE 6

      Import duty: notification of liability, payment etc

      1. 1.Notification of liability to pay import duty

      2. 2.(1) If HMRC consider that a person is liable to...

      3. 3.(1) HMRC Commissioners may by regulations make provision—

      4. 4.(1) The general rule is that a notification under paragraph...

      5. 5.Payment of import duty

      6. 6.Guarantees

      7. 7.In the case of goods declared for the free-circulation procedure,...

      8. 8.(1) In the case of goods declared for a special...

      9. 9.For the purposes of paragraphs 6 to 8 any reference...

      10. 10.Repayment of import duty

      11. 11.Remission of import duty

      12. 12.Recovery of import duty

    7. SCHEDULE 7

      Import duty: consequential amendments

      1. PART 1 Replacement of EU customs duties

        1. 1.(1) Any direct EU legislation, so far as imposing or...

        2. 2.Provision relevant to the law relating to duties of customs...

      2. PART 2 Amendments of CEMA 1979

        1. 3.CEMA 1979 is amended as follows.

        2. 4.(1) Section 1 (interpretation) is amended as follows.

        3. 5.(1) Section 2 (application to hovercraft) is amended as follows....

        4. 6.(1) Section 5 (time of importation, exportation, etc) is amended...

        5. 7.Omit section 9 (general duties of Commissioners in relation to...

        6. 8.(1) Section 10 (disclosure by Commissioners of certain information as...

        7. 9.(1) Section 20 (approval of wharves) is amended as follows....

        8. 10.(1) Section 20A (approved wharves) is amended as follows.

        9. 11.(1) Section 21 (control of movement of aircraft, etc into...

        10. 12.(1) Section 22 (approval of examination stations at customs and...

        11. 13.(1) Section 22A (examination stations) is amended as follows.

        12. 14.In section 23 (control of movement of hovercraft), in subsection...

        13. 15.In section 24 (control of movement of goods by pipe-line),...

        14. 16.(1) Section 25 (approval of transit sheds) is amended as...

        15. 17.(1) Section 25A (transit sheds) is amended as follows.

        16. 18.(1) Section 26 (power to regulate movements of goods into...

        17. 19.(1) Section 27 (officers’ powers of boarding) is amended as...

        18. 20.(1) Section 28 (officers’ powers of access, etc) is amended...

        19. 21.(1) Section 29 (officers’ powers of detention of ships, etc)...

        20. 22.(1) Section 30 (control of movement of uncleared goods within...

        21. 23.In section 31 (control of movement of goods to and...

        22. 24.(1) Section 33 (power to inspect aircraft, aerodromes, records, etc)...

        23. 25.(1) Section 34 (power to prevent flight of aircraft) is...

        24. 26.In the italic heading before section 35, for “Inward entry...

        25. 27.(1) Section 35 (report inwards) is amended as follows.

        26. 28.After section 35 insert— Obligation to confirm making of Customs...

        27. 29.Omit section 37A (initial and supplementary entries).

        28. 30.Omit section 37B (postponed entry).

        29. 31.Omit section 37C (provisions supplementary to ss. 37A and 37B)....

        30. 32.Omit section 38B (correction and cancellation of entry).

        31. 33.In section 39 (entry of surplus stores), before subsection (1)...

        32. 34.(1) Section 40 (removal of uncleared goods to Queen’s warehouse)...

        33. 35.(1) Section 41 (failure to comply with provisions as to...

        34. 36.(1) Section 42 (power to regulate unloading, removal, etc of...

        35. 37.(1) Section 43 (duty on imported goods) is amended as...

        36. 38.In section 44 (exclusion of s. 43(1) for importers etc...

        37. 39.Omit section 45 (deferred payment of customs duty).

        38. 40.Omit section 46 (goods to be warehoused without payment of...

        39. 41.Omit section 47 (relief from payment of duty of goods...

        40. 42.Omit section 48 (relief from payment of duty of goods...

        41. 43.(1) Section 49 (forfeiture of goods improperly imported) is amended...

        42. 44.(1) Section 50 (penalty for improper importation of goods) is...

        43. 45.In section 51 (special provisions as to proof in Northern...

        44. 46.For the italic heading before section 52 substitute “Breach of...

        45. 47.(1) Section 52 (meaning for this Part of “dutiable or...

        46. 48.After section 52 insert— Breach of applicable export provisions etc...

        47. 49.(1) Section 53 (entry outwards of goods) is amended as...

        48. 50.Omit section 54 (acceptance of incomplete entry).

        49. 51.Omit section 55 (correction and cancellation of entry).

        50. 52.Omit section 56 (failure to export).

        51. 53.Omit section 57 (delivery of entry by owner of exporting...

        52. 54.Omit section 58 (simplified clearance procedure).

        53. 55.Omit section 58A (local export control).

        54. 56.Omit section 58B (provisions supplementary to ss 58 and 58A)....

        55. 57.Omit section 58C (pipe-lines and export of ships and aircraft)....

        56. 58.Omit section 58D (operative date for Community purposes).

        57. 59.Omit section 58E (authentication of Community customs documents).

        58. 60.(1) Section 59 (restrictions on putting export goods alongside for...

        59. 61.In section 60 (additional restrictions as to certain export goods),...

        60. 62.In section 60A (power to make regulations about stores), in...

        61. 63.(1) Section 61 (supplementary provision relating to stores) is amended...

        62. 64.(1) Section 62 (information, documentation, etc as to export goods)...

        63. 65.(1) Section 63 (entry outwards of exporting ships) is amended...

        64. 66.(1) Section 64 (clearance outwards of ships and aircraft) is...

        65. 67.(1) Section 65 (power to refuse or cancel clearance of...

        66. 68.In section 66 (power to make regulations as to exportation,...

        67. 69.(1) Section 67 (offences in relation to exportation of goods)...

        68. 70.In section 68 (offences in relation to exportation of prohibited...

        69. 71.For section 69 substitute— Meaning of “coasting ship” (1) In this Part “coasting ship” means any ship for...

        70. 72.Omit section 70 (coasting trade —exceptional provisions).

        71. 73.(1) Section 74 (offences in connection with carriage of goods...

        72. 74.Omit section 75A (records relating to importation and exportation).

        73. 75.Omit section 75C (records relating to goods subject to certain...

        74. 76.(1) Section 77 (information in relation to goods imported or...

        75. 77.Omit section 77C (information powers relating to goods subject to...

        76. 78.(1) Section 78 (customs and excise control of persons entering...

        77. 79.(1) Section 80 (power to require information or production of...

        78. 80.In section 82 (power to haul up revenue vessels, patrol...

        79. 81.(1) Section 85 (penalty for interfering with revenue vessels, etc)...

        80. 82.In section 88 (forfeiture of ship, aircraft or vehicle constructed,...

        81. 83.In section 90 (forfeiture of ship or aircraft unable to...

        82. 84.In section 92 (approval of warehouses), omit subsections (2) to...

        83. 85.In section 93 (regulation of warehouses and warehoused goods), before...

        84. 86.In section 98 (procedure on warehouse ceasing to be approved),...

        85. 87.(1) Section 99 (provisions as to deposit in Queen’s warehouse)...

        86. 88.(1) Section 100 (general offences relating to warehouses and warehoused...

        87. 89.In section 112 (power of entry upon premises, etc of...

        88. 90.Omit section 119 (delivery of imported goods on giving of...

        89. 91.Omit section 120 (regulations for determining origin of goods).

        90. 92.(1) Section 121 (power to impose restrictions where duty depends...

        91. 93.Omit section 122 (regulations where customs duty depends on use)....

        92. 94.In section 123 (repayment of duty where goods returned or...

        93. 95.(1) Section 124 (forfeiture for breach of certain conditions) is...

        94. 96.Omit section 125 (valuation of goods for purpose of ad...

        95. 97.(1) Section 129 (power to remit or repay duty on...

        96. 98.Omit section 130 (power to remit or repay duty on...

        97. 99.(1) Section 131 (enforcement of bond in respect of goods...

        98. 100.In section 133 (general provisions as to claims for drawback),...

        99. 101.In section 134 (drawback and allowance on goods damaged or...

        100. 102.In section 135 (time limit on payment of drawback or...

        101. 103.(1) Section 136 (offences in connection with claims for drawback,...

        102. 104.(1) Section 137 (recovery of duties and calculation of duties,...

        103. 105.(1) Section 141 (forfeiture of ships, etc used in connection...

        104. 106.In section 154 (proof of certain other matters), in subsection...

        105. 107.(1) Section 159 (power to examine and take account of...

        106. 108.In section 160 (power to take samples), in subsection (4)—...

        107. 109.After section 160 insert— Examination of goods and samples: supplementary...

        108. 110.In section 162 (power to enter land for or in...

        109. 111.(1) Section 163 (power to search vehicles or vessels) is...

        110. 112.In section 164 (power to search persons), in subsection (4)—...

        111. 113.In section 166 (agents), after subsection (2) insert—

        112. 114.In section 170 (penalty for fraudulent evasion of duty, etc),...

        113. 115.In section 171 (general provisions as to offences and penalties),...

        114. 116.In section 172 (regulations), in subsection (3), for “section 120”...

        115. 117.(1) Schedule 2A (supplementary provisions relating to the detention of...

      3. PART 3 Amendments of other enactments

        1. 118.Customs and Excise Duties (General Reliefs) Act 1979

        2. 119.Omit section 1 (reliefs from customs duty for conformity with...

        3. 120.Omit section 2 (reliefs from customs duty referable to Community...

        4. 121.Omit section 3 (power to exempt particular importations of certain...

        5. 122.Omit section 4 (administration of reliefs under section 1 and...

        6. 123.Omit section 5 (relief from customs duty of certain goods...

        7. 124.In the italic heading before section 7, omit “miscellaneous” and...

        8. 125.(1) Section 7 (power to provide for reliefs from duty...

        9. 126.In section 8 (relief from customs or excise duty on...

        10. 127.In section 9 (relief from customs or excise duty on...

        11. 128.Omit the italic heading before section 10.

        12. 129.In section 11 (relief from excise duty on certain foreign...

        13. 130.In section 12 (supply of duty-free goods to Her Majesty’s...

        14. 131.(1) Section 13 (power to provide, in relation to persons...

        15. 132.(1) Section 13A (reliefs from duties and taxes for persons...

        16. 133.In section 13B (persons to whom section 13A applies), omit...

        17. 134.In section 13C (offence where relieved goods used, etc, in...

        18. 135.Omit section 14 (produce of the sea or continental shelf)...

        19. 136.(1) Section 15 (false statements etc in connection with reliefs...

        20. 137.Omit section 16 (annual reports to Parliament).

        21. 138.(1) Section 17 (orders and regulations) is amended as follows....

        22. 139.Isle of Man Act 1979

        23. 140.In section 8 (removal of goods from Isle of Man...

        24. 141.In section 9 (removal of goods from United Kingdom to...

        25. 142.Finance Act 1994

        26. 143.In section 16 (appeals to tribunal), omit subsections (11) and...

        27. 144.In section 17 (interpretation), in subsection (2)—

        28. 145.(1) Schedule 5 (decisions subject to review and appeal) is...

        29. 146.Terrorism Act 2000

        30. 147.Finance Act 2003

        31. 148.(1) Section 24 (introductory) is amended as follows.

        32. 149.In section 25 (penalty for evasion), omit subsection (3).

        33. 150.(1) Section 26 (penalty for contravention of relevant rule) is...

        34. 151.In section 32 (no prosecution after demand notice for penalty...

        35. 152.In section 38 (admissibility of certain statements and documents), omit...

        36. 153.Income Tax (Trading and Other Income) Act 2005

        37. 154.In section 54 (trading income: penalties, interest and VAT surcharges),...

        38. 155.In section 869 (general calculation rules, etc: penalties, interest and...

        39. 156.Borders, Citizenship and Immigration Act 2009

        40. 157.Corporation Tax Act 2009

    8. SCHEDULE 8

      VAT amendments connected with withdrawal from EU

      1. PART 1 Amendments of Value Added Tax Act 1994

        1. 1.Amendment of the Value Added Tax Act 1994

        2. 2.(1) Section 1 (imposition of charge to value added tax)...

        3. 3.In section 2 (rate of VAT), in subsection (1)—

        4. 4.Omit section 3A (supplies of electronic, telecommunication and broadcasting services:...

        5. 5.In Section 5 (meaning of supply: alteration by Treasury order),...

        6. 6.(1) Section 6 (time of supply) is amended as follows....

        7. 7.(1) Section 7 (place of supply of goods) is amended...

        8. 8.In section 7A (place of supply of services), for subsection...

        9. 9.In section 9 (place where supplier or recipient of services...

        10. 10.In section 9A (reverse charge on gas, electricity, heat or...

        11. 11.Omit sections 10 to 14 (acquisition of goods from member...

        12. 12.In the italic heading before section 15, omit “from outside...

        13. 13.For section 16 substitute— Application of customs enactments (1) The provision made by or under—

        14. 14.After that section insert— Postal packets (1) The Commissioners may by regulations impose a liability to...

        15. 15.(1) Section 17 (free zone regulations) is amended as follows....

        16. 16.(1) Section 18 (place and time of acquisition or supply)...

        17. 17.In section 18A (fiscal warehousing), in subsection (4)—

        18. 18.(1) Section 18B (fiscally warehoused goods: relief) is amended as...

        19. 19.In section 18C (warehouses and fiscal warehouses: services), in subsection...

        20. 20.(1) Section 18D (removal from warehousing: accountability) is amended as...

        21. 21.In section 18F (sections 18A to 18E: supplementary), in subsection...

        22. 22.Omit section 20 (valuation of acquisitions from other member States)....

        23. 23.(1) Section 21 (value of imported goods) is amended as...

        24. 24.(1) Section 24 (input tax and output tax) is amended...

        25. 25.(1) Section 25 (payment by reference to accounting periods and...

        26. 26.In section 26 (input tax allowable under section 25), in...

        27. 27.In section 27 (goods imported for private purposes), in subsection...

        28. 28.(1) Section 29A (reduced rate) is amended as follows.

        29. 29.(1) Section 30 (zero-rating) is amended as follows.

        30. 30.(1) Section 31 (exempt supplies and acquisitions) is amended as...

        31. 31.(1) Section 33 (refunds of VAT in certain cases) is...

        32. 32.(1) Section 33A (refunds of VAT to museums and galleries)...

        33. 33.(1) Section 33B (refunds of VAT to Academies) is amended...

        34. 34.(1) Section 33C (refunds of VAT to charities within section...

        35. 35.(1) Section 33E (power to extend refunds of VAT to...

        36. 36.(1) Section 34 (capital goods) is amended as follows.

        37. 37.(1) Section 35 (refund of VAT to persons constructing certain...

        38. 38.Omit section 36A (relief from VAT on acquisition if importation...

        39. 39.(1) Section 37 (relief from VAT on importation of goods)...

        40. 40.In section 38 (importation of goods by taxable persons)—

        41. 41.In section 39 (repayment of VAT to those in business...

        42. 42.Omit section 39A (applications for forwarding of VAT repayment claims...

        43. 43.Omit section 40 (refunds in relation to new means of...

        44. 44.(1) Section 41 (application to the Crown) is amended as...

        45. 45.(1) Section 41A (supply of goods or services by public...

        46. 46.(1) Section 43 (groups of companies) is amended as follows....

        47. 47.(1) Section 44 (supplies to groups) is amended as follows....

        48. 48.(1) Section 45 (partnerships) is amended as follows.

        49. 49.(1) Section 46 (business carried on in divisions or by...

        50. 50.(1) Section 47 (agents etc) is amended as follows.

        51. 51.(1) Section 48 (VAT representatives and security) is amended as...

        52. 52.In section 50A (margin schemes), in subsection (5), omit “,...

        53. 53.In section 52 (trading stamp schemes)— (a) in the opening...

        54. 54.In section 54 (farmers etc), for subsection (8) substitute—

        55. 55.In section 55A (customers to account for tax on supplies...

        56. 56.In section 58 (general provisions relating to the administration and...

        57. 57.After section 58 insert— International VAT arrangements (1) The Commissioners may make regulations imposing obligations on taxable...

        58. 58.(1) Section 62 (incorrect certificates as to zero-rating etc) is...

        59. 59.(1) Section 65 (inaccuracies in EC sales statements or in...

        60. 60.(1) Section 66 (failure to submit EC sales statement or...

        61. 61.In section 69 (breaches of regulatory provisions), in subsection (1),...

        62. 62.In section 69C (transactions connected with VAT fraud), in subsection...

        63. 63.(1) Section 72 (offences) is amended as follows.

        64. 64.(1) Section 73 (failure to make returns etc) is amended...

        65. 65.In section 74 (interest on VAT recovered or recoverable by...

        66. 66.Omit section 75 (assessments in cases of acquisitions of certain...

        67. 67.(1) Section 76 (assessment of amounts due by way of...

        68. 68.Omit section 76A (section 76: cases involving special accounting schemes)....

        69. 69.(1) Section 77 (assessments: time limits and supplementary assessments) is...

        70. 70.In section 78A (assessment for interest overpayments), in subsection (7)(a),...

        71. 71.(1) Section 80 (credit for, or repayment of, overstated or...

        72. 72.In section 83 (appeals), in subsection (1)—

        73. 73.In section 84 (further provisions relating to appeals)—

        74. 74.(1) Section 88 (supplies spanning change of rate etc) is...

        75. 75.(1) Section 90 (failure of resolution under Provisional Collection of...

        76. 76.Omit section 92 (taxation under the laws of other member...

        77. 77.Omit section 93 (territories included in references to other member...

        78. 78.Omit section 95 (meaning of “new means of transport”).

        79. 79.(1) Section 96 (other interpretative provisions) is amended as follows....

        80. 80.In section 99 (refund of VAT to Government of Northern...

        81. 81.(1) Schedule 1 (registration in respect of taxable supplies: UK...

        82. 82.(1) Schedule 1A (registration in respect of taxable supplies: non-UK...

        83. 83.Omit Schedule 2 (registration in respect of supplies from other...

        84. 84.Omit Schedule 3 (registration in respect of acquisitions from other...

        85. 85.In Schedule 3A (registration in respect of disposals of assets...

        86. 86.Omit Schedule 3B (electronic, telecommunication and broadcasting services: non-Union scheme)....

        87. 87.Omit Schedule 3BA (electronic, telecommunication and broadcasting services: Union scheme)....

        88. 88.(1) Schedule 4 (matters to be treated as supply of...

        89. 89.(1) Schedule 4A (place of supply of services: special rules)...

        90. 90.In Schedule 5A (goods eligible to be fiscally warehoused), for...

        91. 91.(1) Schedule 6 (valuation: special cases) is amended as follows....

        92. 92.Omit Schedule 7 (valuation of acquisitions from other member States:...

        93. 93.In Schedule 7A (charge at reduced rate), in Group 3...

        94. 94.(1) Schedule 8 (zero-rating) is amended as follows.

        95. 95.(1) Schedule 9 (exemptions) is amended as follows.

        96. 96.(1) Schedule 9A (anti-avoidance provisions: groups) is amended as follows....

        97. 97.(1) Schedule 11 (administration, collection and enforcement) is amended as...

        98. 98.In Schedule 11A (disclosure of avoidance schemes), in paragraph 2A,...

        99. 99.Effect of amendments made by this Part of this Schedule

      2. PART 2 Amendments of other enactments

        1. 100.Diplomatic Privileges Act 1964

        2. 101.Commonwealth Secretariat Act 1966

        3. 102.Consular Relations Act 1968

        4. 103.International Organisations Act 1968

        5. 104.Diplomatic and other Privileges Act 1971

        6. 105.Customs and Excise Duties (General Reliefs) Act 1979

        7. 106.Finance Act 1994

        8. 107.Vehicle Excise and Registration Act 1994

        9. 108.Finance Act 2003

        10. 109.In section 24 (taxes and duties on importation and exportation:...

        11. 110.In section 26 (penalty for contravention of relevant rule), in...

        12. 111.Finance Act 2007

        13. 112.Finance Act 2008

        14. 113.(1) Schedule 36 (information and inspection powers) is amended as...

        15. 114.(1) Schedule 41 (penalties: failure to notify and certain VAT...

        16. 115.Finance Act 2009

        17. 116.In section 101 (late payment interest on sums due to...

        18. 117.In section 108 (suspension of penalties during currency of agreement...

        19. 118.(1) Schedule 55 (penalty for failure to make returns etc)...

        20. 119.In paragraph 1 of Schedule 56 (penalty for failure to...

        21. 120.Finance Act 2011

        22. 121.Finance Act 2016

        23. 122.Finance (No. 2) Act 2017

        24. 123.(1) Section 48 (carrying on a third country goods fulfilment...

        25. 124.In section 49 (requirement for approval), in subsections (1) to...

        26. 125.In section 50 (register of approved persons), in subsection (3),...

        27. 126.In section 51 (regulations relating to approval, registration etc), in...

        28. 127.In section 53 (offence), in subsections (1)(a) and (2)(a), for...

        29. 128.In section 54 (forfeiture), in subsections (1)(a) and (2)(b), for...

        30. 129.In section 55 (penalties), in subsection (1), for “a third...

        31. 130.(1) Schedule 13 (third country goods fulfilment businesses: penalty) is...

        32. 131.In Schedule 17 (disclosure of tax avoidance schemes: VAT and...

        33. 132.Consequential repeals

    9. SCHEDULE 9

      Excise duty amendments connected with withdrawal from EU

      1. 1.Customs and Excise Management Act 1979

      2. 2.In section 101 (excise licences), in subsection (4), after “the...

      3. 3.(1) Section 157 (bonds and security) is amended as follows....

      4. 4.Hydrocarbon Oil Duties Act 1979

      5. 5.(1) Section 13AC (use of rebated kerosene for private pleasure-flying)...

      6. 6.(1) Section 14E (rebated heavy oil and bioblend: private pleasure...

      7. 7.Tobacco Products Duty Act 1979

      8. 8.Finance Act 1994

      9. 9.Finance Act 2008

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

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

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