41 Abolition of acquisition VAT and extension of import VAT
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

Part 3 Value Added Tax

41  Abolition of acquisition VAT and extension of import VAT

(1)     The Value Added Tax Act 1994 is amended as follows.

(2)     In section 1 (imposition of charge to value added tax), in subsection (1)—

(a)     omit paragraph (b) (which charges VAT on the acquisition in the United Kingdom of goods from other member States), and

(b)     for paragraph (c) substitute—

“(c)     on the importation of goods into the United Kingdom,”.

(3)     For section 15 substitute—

“15 Meaning of “importation of goods” into the United Kingdom

(1)     This

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