Related Commentary  Related CasesRelated HMRC Manuals

10  [Omitted by TCTA 2018, s. 43 and Sch. 8, para. 11.]


S. 10 omitted by TCTA 2018, s. 43 and Sch. 8, para. 11, with effect from “IP completion day” (31 December 2020, as defined by EUWAA 2020, s. 39(1)) (SI 2020/1642, reg. 4 subject to the provisions of reg. 5–8). Former s. 10 read as follows:

“Scope of VAT on acquisitions from member States

10(1)  VAT shall be charged on any acquisition from another member State of any goods where–

(a)the acquisition is a taxable acquisition and takes place in the United Kingdom;

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