Taxation (Cross-border Trade) Act 2018

74(1)Section 88 (supplies spanning change of rate etc) is amended as follows.U.K.

(2)In subsection (1), omit “or exempt, zero-rated or reduced-rate acquisitions”.

(3)Omit subsections (4) and (7).

(4)For subsection (8) substitute—

“(8)References in this section to a supply being a reduced-rate supply are references to a supply being one on which VAT is charged at the rate in force under section 29A.”