Related Commentary  Related HMRC Manuals

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


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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