Related Commentary  Related HMRC Manuals

Prospective amendments

In the heading, the words “acquisition or” omitted by TCTA 2018, s. 43 and Sch. 8, para. 16(8), with effect from a day to be appointed under TCTA 2018, s. 57(3).


18(1)  Where–

(a)any goods have been removed from a place outside the member States and have entered the territory of the Community;

(b)the material time for any acquisition of those goods from another member State or for any supply of those goods is while they are subject to a warehousing regime and before the duty point; and

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