Taxation (Post-transition Period) Act 2020
Taxation (Post-transition Period) Act 2020 (2020 c. 26)
- Taxation (Post-transition Period) Act 2020 (2020 c. 26)
- Northern Ireland Protocol
- 1 Duty on goods removed to Northern Ireland
- 2 Duty on goods imported into or removed from Northern Ireland
- 3 Value added tax in Northern Ireland
- 4 Excise duty on the removal of goods to Northern Ireland
- 5 Duty under section 4: supplementary
- 6 Rate of fuel duty on aviation gasoline
- Other provision about value added tax
- 7 Online sales by overseas persons and low value importations
- Insurance premium tax
- 8 Liability of insured in certain cases
- Controlled foreign companies
- 9 Recovery of unlawful state aid
- Final provisions
- 10 Interpretation
- 11 Commencement
- 12 Short title
- SCHEDULES
- SCHEDULE 1 Customs duties etc: amendments relating to the Northern Ireland Protocol
- Amendments of TCTA 2018
- Isle of Man Act 1979
- Finance (No.2) Act 1992
- SCHEDULE 2 Value added tax: amendments relating to the Northern Ireland Protocol etc
- PART 1 Amendments of VATA 1994
- New Schedules: VAT in Northern Ireland
- Other amendments of VATA 1994
- PART 2 Amendments of other legislation
- F(No.2)A 2017
- TCTA 2018
- Value Added Tax (Place of Supply of Goods) Order 2004
- Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012
- Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
- SCHEDULE 3 Online sales by overseas persons and low value importations
- PART 1 Main amendments
- Amendments to the Value Added Tax Act 1994
- Amendment to the Value Added Tax (Imported Goods) Relief Order 1984
- Amendments to the Value Added Tax Regulations 1995
- PART 2 Amendments and modifications relating to the Northern Ireland Protocol
- Amendments to the Value Added Tax Act 1994
- SCHEDULE 4 Recovery of unlawful state aid