Related Commentary  Related HMRC Manuals

75  [Omitted by TCTA 2018, s. 43 and Sch. 8, para. 66.]

History

S. 75 omitted by TCTA 2018, s. 43 and Sch. 8, para. 66, 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. 75 read as follows:

“Assessments in cases of acquisitions of certain goods by non-taxable persons

75(1)  Where a person who has, at a time when he was not a taxable person, acquired in the United Kingdom from another member State any goods subject to a duty of excise or consisting in a new means of transport and–

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