Paragraph 79 I1

(1)

Section 96 (other interpretative provisions) is amended as follows.

(2)

In subsection (1)—

(a)

omit the definition of “another member State”,

(b)

at the appropriate place insert—

““TCTA 2018” means the Taxation (Cross-border Trade) Act 2018;”, and

““import duty” means import duty charged in accordance with Part 1 of TCTA 2018;”,

(c)

omit the definition of “taxable acquisition”, and

(d)

for the definition of “VAT” substitute—

““VAT” means value added tax charged in accordance with this Act;”.

(3)

Omit subsection (3).

Annotations

I1: Sch. 8 para. 79 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)