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

SCHEDULES

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

PART 2 U.K. Amendments of other enactments

Finance Act 2016 U.K.

121 U.K. In Schedule 18 to the Finance Act 2016 (serial tax avoidance)—

(a) in paragraph 5(4)—

(i) omit paragraph (b) (but not the “and” at the end of the paragraph), and

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

(b) in paragraph 6(2)—

(i) omit paragraph (b) (but not the “and” at the end of the paragraph), and

(ii) in paragraph (c), omit “from a place outside the member States”, and

(c) in paragraph 36(8)—

(i) omit paragraph (b), and

(ii) in paragraph (c), omit “from a place outside the member States”.

Commencement Information

I1 Sch. 8 para. 121 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)