{
  "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-2/paragraph-10",
  "json_url": "https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-2/paragraph-10.json",
  "legislation": "ukpga/2020/26",
  "legislation_title": "Taxation (Post-transition Period) Act 2020",
  "legislation_url": "https://openlegislation.uk/taxation-post-transition-period-act-2020",
  "path": "schedule/2/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) Schedule 8 to TCTA 2018 (VAT amendments connected with withdrawal from EU) is amended as follows.\n(2) In paragraph 64(3)—\n(a) at the end of paragraph (a) insert “ and ”;\n(b) omit paragraph (c) (and the “and” before it).\n(3) In paragraph 94, omit sub-paragraphs (2) and (9).\n(4) In paragraph 114, in sub-paragraph (2)—\n(a) in paragraph (a), for “second” substitute “ third ”;\n(b) in paragraph (b), for “third” substitute “ fourth ”;\n(c) in paragraph (c), for “fifth” substitute “ sixth ”.\n(5) In paragraph 132, omit paragraph (k).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 10 in force at Royal Assent for specified purposes, see s. 11(1)(e)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 2 para. 10 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/10",
    "retrieved_at": "2026-10-29T08:59:46.412349+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."
}