Regulation 16 Amendment of Schedule 3 to the Taxation (Cross-border Trade) Act 2018I1

United Kingdom

(1)

Schedule 3 to the Taxation (Cross-border Trade) Act 2018 is amended as follows.

(2)

In Part 3 (other eligible countries)—

(a)

omit Armenia, Cameroon, Egypt, El Salvador, Eswatini, Georgia, Ghana, Guatemala, Honduras, Ivory Coast, Jordan, Kenya, Kosovo, Moldova, Morocco, Nicaragua, Occupied Palestinian Territories, Papua New Guinea, Tunisia, Ukraine and Zimbabwe;

(b)

in the appropriate place, add Samoa.

Annotations

Commencement

I1: Reg. 16 in force at 1.1.2022, see reg. 1