Paragraph 21 I1

United Kingdom

(1)

In subsection (1) of section 20 (refund of tax to local authorities and similar bodies)—

(a)

the words “or on the importation of goods by" shall be omitted; and

(b)

for “and the supply or importation" there shall be substituted “ on the acquisition of any goods by such a body from another member State or on the importation of any goods by such a body from a place outside the member States and the supply, acquisition or importation ”.

(2)

In subsection (2) of that section—

(a)

after the words “to or", in the first and second places where they occur, there shall be inserted “ acquired or ”; and

(b)

after those words, in the third place where they occur, there shall be inserted “ acquisition or ”.

Annotations

Commencement

I1: Sch. 3 para. 21 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

Notes on Schedule 3

Commencement

I1: Sch. 3 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.8.1992 by S.I. 1992/1867, art. 3, Sch. Pt. I; Sch. 3 partly in force at 1.12.1992 S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

Notes on Part I

Textual amendments

F1: Sch. 3 Pt. I repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15