# Taxation (Cross-border Trade) Act 2018, Paragraph 31


(1) Section 33 (refunds of VAT in certain cases) is amended as follows.
(2) In subsection (1)—
(a) for paragraph (a) (together with the “and” at the end of the paragraph) substitute—
“(a) VAT is chargeable on the supply of goods or services to, or on the importation of goods by, a body to which this section applies, and”, and
(b) in paragraph (b), omit “, acquisition”.
(3) In subsection (2)—
(a) omit “or acquired” in both places, and
(b) omit “or acquisition”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/31 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.