# Value Added Tax Act 1994, Paragraph 15


(1) Section 18 (place and time of supply) has effect as if—
(a) every reference to the United Kingdom were to Great Britain, other than the references—
(i) in the phrases “taking place outside the United Kingdom” and “taking place in the United Kingdom”, and
(ii) in the definition of “warehouse” in subsection (6);
(b) in subsection (6)—
(i) in the definition of “the duty point”, in paragraph (b), after “import duty” there were inserted “ or duty under section 30C of TCTA 2018 ”;
(ii) in the definition of “warehouse”, in paragraph (a), after “import duty” there were inserted “ or duty under section 30C of TCTA 2018 ”.
(2) Section 18A (fiscal warehousing) has effect as if the reference to “such place in the United Kingdom” in subsection (3) were to “such place in Great Britain”.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZB/paragraph/15 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.