Value added tax (ERICs etc) (Ways and Means)

– in the House of Commons at 5:19 pm on 8 December 2020.

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Resolved,

That provision may be made—

(a) about European Research Infrastructure Consortia in connection with value added tax,

(b) amending section 9A of the Value Added Tax Act 1994 and Part 3 of the Value Added Tax (Place of Supply of Goods) Order 2004 (supplies of gas, electricity, heating and cooling),

(c) for and in connection with the repeal of Schedule 4B to that Act (call-off stock arrangements),

(d) amending section 18A of that Act (fiscal warehousing), and

(e) amending paragraph 114(2) of Schedule 8 to the Taxation (Cross-border Trade) Act 2018.