Taxation (Cross-border Trade) Act 2018

Amendment of the Value Added Tax Act 1994

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

(2)In subsection (3)—

(a)omit “, on the acquisition of any goods by a Government department from another member State”,

(b)omit “from a place outside the member States”, and

(c)omit “, acquisition”.

(3)In subsection (4), omit “, acquisition”.