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.

72 U.K. In section 83 (appeals), in subsection (1)—

(a) in paragraph (b)—

(i) omit “, on the acquisition of goods from another member State”, and

(ii) omit “from a place outside the member States”,

(b) omit paragraph (d),

(c) omit paragraph (j),

(d) in paragraph (p), omit sub-paragraph (iii) (together with the “or” before that sub-paragraph), and

(e) omit paragraph (w).

Commencement Information

I1 Sch. 8 para. 72 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)