Value Added Tax Act 1994 section 15

Modification of sections 18 and 18A

Section 15 of Schedule 9ZB modifies the rules on place and time of supply (section 18) and fiscal warehousing (section 18A) so that they operate by reference to Great Britain rather than the United Kingdom, with certain specific exceptions.

• Most references to "the United Kingdom" in section 18 (place and time of supply) are changed to read "Great Britain" instead.
• The phrases "taking place outside the United Kingdom" and "taking place in the United Kingdom", and the definition of "warehouse" in section 18(6), retain their original United Kingdom references unchanged.
• The definitions of "the duty point" and "warehouse" in section 18(6) are expanded to include duty under section 30C of the Taxation (Cross-border Trade) Act 2018, alongside import duty.
• In section 18A on fiscal warehousing, the reference to "such place in the United Kingdom" in subsection (3) is similarly changed to "such place in Great Britain".