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Legislation
Value Added Tax Act 1994

Crossheading Acquisition of goods from member States

  • Section 10 Scope of VAT on acquisitions from member States.
  • Section 11 Meaning of acquisition of goods from another member State.
  • Section 12 Time of acquisition.
  • Section 13 Place of acquisition.
  • Section 14 Acquisitions from persons belonging in other member States.
  1. Acquisition of goods from member States
  2. Place of acquisition.

Section 13 | Place of acquisition.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

RepealedF1

Notes

  1. F1

    Ss. 10-14 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 11 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

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