Related Commentary  Related HMRC Manuals

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


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”);

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.