Related Commentary  Related HMRC Manuals

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

History

S. 14 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. 14 read as follows:

“Acquisitions from persons belonging in other member States

14(1)  Subject to subsection (3) below, where–

(a)a person (“the original supplier”) makes a supply of goods to a person who belongs in another member State (“the intermediate supplier”);

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