48(1)Section 45 (partnerships) is amended as follows.U.K.
(2)In subsection (1)—
(a)omit paragraph (b) (together with the “or” before it), and
(b)in the words after that paragraph, omit “or are acquired by such persons from another member State”.
(3)In subsection (2), omit “or on the acquisition of goods by the partnership from another member State”.
(4)In subsection (5), omit “or on the acquisition during that period by the firm of any goods from another member State”.
Commencement Information
I1Sch. 8 para. 48 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)