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

PART 3 U.K. Value added tax

43 Other VAT amendments connected with withdrawal from EU U.K.

Schedule 8 makes amendments of the Value Added Tax Act 1994, and other enactments relating to VAT, in consequence of the provision made by this Part or otherwise in connection with the withdrawal of the United Kingdom from the EU.

Commencement Information

I1 S. 43 in force at 16.12.2018 for specified purposes by S.I. 2018/1362, reg. 2

I2 S. 43 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(b) (with reg. 7)