Paragraph 2 I1

(1)

Section 1 (imposition of charge to value added tax) is amended as follows.

(2)

Omit subsection (3).

(3)

In subsection (4)—

(a)

for “from places outside the member States” substitute “ into the United Kingdom ”, and

(b)

for “a duty of customs” substitute “ import duty ”.

Annotations

I1: Sch. 8 para. 2 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)