Taxation (Cross-border Trade) Act 2018 (c. 22)

SCHEDULES

SCHEDULE 8 U.K. VAT amendments connected with withdrawal from EU

PART 2 U.K. Amendments of other enactments

Diplomatic and other Privileges Act 1971 U.K.

104 U.K. In section 1 of the Diplomatic and other Privileges Act 1971 (refund of customs duties on hydrocarbon oil used for diplomatic or Commonwealth Secretariat purposes), in subsection (5)—

(a) for “10 or 15” substitute “ 1(1)(c) ”, and

(b) for “(acquisitions from other member States and importations from outside the European Union)” substitute “ (imposition of charge to value added tax on imported goods) ”.

Commencement Information

I1 Sch. 8 para. 104 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)