{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-39",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-39.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "schedule/8/paragraph/39",
  "kind": "paragraph",
  "number": "39",
  "heading": null,
  "text": "(1) Section 37 (relief from VAT on importation of goods) is amended as follows.\n(2) In subsection (1)—\n(a) omit “from places outside the member States”, and\n(b) omit the words from “, if and so” to the end.\n(3) In subsection (2)(a), omit “from a place outside the member States”.\n(4) In subsection (3)—\n(a) omit “from places outside the member States”, and\n(b) omit “from the United Kingdom or removed from any member State”.\n(5) In subsection (4)—\n(a) in the opening words—\n(i) omit “from places outside the member States”, and\n(ii) omit “or otherwise removed from the United Kingdom”, and\n(b) omit paragraph (b).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 8 para. 39 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/39",
    "retrieved_at": "2026-10-29T09:04:43.590954+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}