OpenLegislation

Paragraph 40 I1

In section 38 (importation of goods by taxable persons)—

(a)

omit “from a place outside the member States”, and

(b)

omit “or on the acquisition of goods by him from other member States”.

Annotations

Commencement

I1

Sch. 8 para. 40 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)