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Legislation
Value Added Tax Act 1994

Crossheading Acquisitions

  • Section 36A Relief from VAT on acquisition if importation would attract relief
  1. Acquisitions
  2. Relief from VAT on acquisition if importation would attract relief

Section 36A | Relief from VAT on acquisition if importation would attract relief

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.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

    S. 36A omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 38 (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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