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

SCHEDULES

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

PART 1 U.K. Amendments of Value Added Tax Act 1994

Amendment of the Value Added Tax Act 1994 U.K.

17 U.K. In section 18A (fiscal warehousing), in subsection (4)—

(a) in paragraph (b), omit “(as defined in the Management Act)”,

(b) omit paragraphs (c) and (d),

(c) in paragraph (e), for “(a) to (d)”, in both places it occurs, substitute “ (a) and (b) ”, and

(d) in paragraph (f), for “(a) to (d)” substitute “ (a) and (b) ”.

Commencement Information

I1 Sch. 8 para. 17 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)