Paragraph 7 I1I2
United Kingdom
(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.”
Annotations
Commencement
- I1
Sch. 3 para. 7 in force at Royal Assent for specified purposes, see s. 11(1)(e)
- I2
Sch. 3 para. 7 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9