# Taxation (Cross-border Trade) Act 2018, Paragraph 35


(1) Section 33E (power to extend refunds of VAT to other persons) 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 specified person, and”, and
(b) in paragraph (b), omit “, acquisition”.
(3) In subsection (4), omit “, acquisition”.
(4) In subsection (5)—
(a) in paragraph (a), omit “acquisition or”, and
(b) in paragraph (b), omit “acquisition or”.
(5) In subsection (6), omit “or acquired” in both places.
(6) In subsection (7), omit “or acquisition”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/35 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.