Related Commentary  Related CasesRelated HMRC Manuals

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

History

S. 13 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. 13 read as follows:

“Place of acquisition

13(1)  This section shall apply (subject to sections 18 and 18B) for determining for the purposes of this Act whether goods acquired from another member State are acquired in the United Kingdom.

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