Taxation (Cross-border Trade) Act 2018

Amendment of the Value Added Tax Act 1994

2(1)Section 1 (imposition of charge to value added tax) is amended as follows.

(2)Omit subsection (3).

(3)In subsection (4)—

(a)for “from places outside the member States” substitute “into the United Kingdom”, and

(b)for “a duty of customs” substitute “import duty”.