Related Commentary  

20  [Omitted by TCTA 2018, s. 43 and Sch. 8, para. 22.]


S. 20 omitted by TCTA 2018, s. 43 and Sch. 8, para. 22, 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. 20 read as follows:

“Valuation of acquisitions from other member States

20(1)   Subject to section 18C, for the purposes of this Act the value of any acquisition of goods from another member State shall be taken to be the value of the transaction in pursuance of which they are acquired.

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