# Taxation (Cross-border Trade) Act 2018, Paragraph 7


(1) Section 7 (place of supply of goods) is amended as follows.
(2) In subsection (1), omit “14,”.
(3) Omit subsections (4) and (5).
(4) In subsection (6)(a), omit “from a place outside the member States”.
(5) Omit subsection (9).
(6) After subsection (11) insert—
“(12) The Commissioners may by regulations provide that any rule for determining where a supply of goods is made is subject to such conditions relating to the notification of matters to the Commissioners, or such other conditions, as may be specified in the regulations.”

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/8/paragraph/7 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-8/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.