122U.K.The Finance (No. 2) Act 2017 is amended as follows.
Commencement Information
I1Sch. 8 para. 122 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
123(1)Section 48 (carrying on a third country goods fulfilment business) is amended as follows.U.K.
(2)In subsection (1)—
(a)in the opening words, for “a third country goods” substitute “ an imported goods ”,
(b)in paragraph (a)—
(i)for “third country goods” substitute “ imported goods ”, and
(ii)for “established in a Member State” substitute “ UK-established ”, and
(c)in paragraph (b)—
(i)for “third country goods” substitute “ imported goods ”, and
(ii)for “established in a Member State” substitute “ UK-established ”.
(3)In subsection (3), for “a third country goods” substitute “ an imported goods ”.
(4)For subsections (4) and (5) substitute—
“(4)Goods are “imported goods” if they have been imported into the United Kingdom for the purposes of VATA 1994 (as to which, see section 15).
(5)A person is “UK-established” if the person's business establishment is in the United Kingdom as determined for the purposes of section 9 of VATA 1994.”
(5)In the heading, for “a third country goods” substitute “ an imported goods ”.
Commencement Information
I2Sch. 8 para. 123 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
124U.K.In section 49 (requirement for approval), in subsections (1) to (3) and (5), for “a third country goods” substitute “ an imported goods ”.
Commencement Information
I3Sch. 8 para. 124 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
125U.K.In section 50 (register of approved persons), in subsection (3), for “a third country goods” substitute “ an imported goods ”.
Commencement Information
I4Sch. 8 para. 125 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
126U.K.In section 51 (regulations relating to approval, registration etc), in subsection (1)(d), for “a third country goods” substitute “ an imported goods ”.
Commencement Information
I5Sch. 8 para. 126 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
127U.K.In section 53 (offence), in subsections (1)(a) and (2)(a), for “a third country goods” substitute “ an imported goods ”.
Commencement Information
I6Sch. 8 para. 127 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
128U.K.In section 54 (forfeiture), in subsections (1)(a) and (2)(b), for “a third country goods” substitute “ an imported goods ”.
Commencement Information
I7Sch. 8 para. 128 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
129U.K.In section 55 (penalties), in subsection (1), for “a third country goods” substitute “ an imported goods ”.
Commencement Information
I8Sch. 8 para. 129 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
130(1)Schedule 13 (third country goods fulfilment businesses: penalty) is amended as follows.U.K.
(2)In paragraph 1(1)(a), for “a third country goods” substitute “ an imported goods ”.
(3)In the heading of the Schedule, for “Third country goods” substitute “ Imported goods ”.
Commencement Information
I9Sch. 8 para. 130 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
131U.K.In Schedule 17 (disclosure of tax avoidance schemes: VAT and other indirect taxes), in paragraph 6—
(a)in sub-paragraph (3)—
(i)omit paragraph (b), and
(ii)in paragraph (c), omit “from a place outside the member States”, and
(b)in sub-paragraph (5)—
(i)omit paragraph (b), and
(ii)in paragraph (c), omit “from a place outside the member States”.
Commencement Information
I10Sch. 8 para. 131 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)