Related Commentary  Related CasesRelated HMRC Manuals

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

History

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;

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.