Section 20

[Omitted by TCTA 2018, s. 43 and Sch. 8, para. 92.]

History

Sch. 7 omitted by TCTA 2018, s. 43 and Sch. 8, para. 92, 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 Sch. 7 read as follows:

“SCHEDULE 7 – VALUATION OF ACQUISITIONS FROM OTHER MEMBER STATES: SPECIAL CASES

Section 20

1(1)  Where, in the case of the acquisition of any goods from another member State–

(a)the relevant transaction is for a consideration in money;

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