# Taxation (Cross-border Trade) Act 2018, Paragraph 37


(1) Section 35 (refund of VAT to persons constructing certain buildings) is amended as follows.
(2) In subsection (1)(c), omit “, acquisition”.
(3) Omit subsection (3).

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/37 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.