# Taxation (Post-transition Period) Act 2020, Paragraph 7

Extent: E+W+S+N.I.

(1) Section 37 (relief from VAT on importation of goods) is amended as follows.
(2) For the heading, substitute “ VAT on importation of goods: reliefs etc ”.
(3) Before subsection (1) insert—
“(A1) No VAT is chargeable on the importation of goods to which section 7(5B) applies.”

---
Source: https://www.legislation.gov.uk/ukpga/2020/26/schedule/3/paragraph/7 (the official version)
Page: https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-3/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.