# Taxation (Cross-border Trade) Act 2018, Paragraph 32


(1) Section 33A (refunds of VAT to museums and galleries) is amended as follows.
(2) In subsection (1)—
(a) for paragraph (a) 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,”,
(b) in paragraph (b), omit “, acquisition”, and
(c) in paragraph (c), omit “acquisition or”.
(3) In subsection (4), omit “acquisition or”.
(4) In subsection (6), omit “or acquired” in both places.
(5) In subsection (8)(b)(ii), omit “acquisitions and”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/32 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

