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.

60 (1) Section 66 (failure to submit EC sales statement or statement relating to section 55A) is amended as follows. U.K.

(2) In subsection (1), for “an EC sales statement” substitute “ a section 55A statement ”.

(3) In subsection (2), for “any EC sales statement” substitute “ any section 55A statement ”.

(4) In subsection (3)(b), for “any EC sales statement” substitute “ any section 55A statement ”.

(5) In subsection (4)(b) for “any EC sales statement”, in both places it occurs, substitute “ any section 55A statement ”.

(6) In subsection (7)—

(a) in paragraph (a), for “an EC sales statement” substitute “ a section 55A statement ”, and

(b) in the words after paragraph (b), omit “, 75”.

(7) For subsections (9) and (10) substitute—

“(9) In this section, “section 55A statement” means a statement which is required to be submitted to the Commissioners in accordance with regulations under paragraph 2(3A) of Schedule 11.”

(8) For the heading substitute “ Failure to submit section 55A statement ”.

Commencement Information

I1 Sch. 8 para. 60 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)