Taxation (Cross-border Trade) Act 2018

Amendment of the Value Added Tax Act 1994

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

(2) In subsection (1)—

(a) omit the definition of “another member State”,

(b) at the appropriate place insert—

• ““TCTA 2018” means the Taxation (Cross-border Trade) Act 2018;”, and

• ““import duty” means import duty charged in accordance with Part 1 of TCTA 2018;”,

(c) omit the definition of “taxable acquisition”, and

(d) for the definition of “VAT” substitute—

• ““VAT” means value added tax charged in accordance with this Act;”.

(3) Omit subsection (3).