28 Interpretation of VAT and excise law
Finance Act 2024 (2024 c 3) | Legislation

28  Interpretation of VAT and excise law

(1)     This section makes provision about how—

(a)     the European Union (Withdrawal) Act 2018 (“EUWA 2018”), and

(b)     the amendments made to that Act by the Retained EU Law (Revocation and Reform) Act 2023 (“REULA 2023”),

are to apply for the purpose of interpreting enactments relating to value added tax or any duty of excise (“VAT and excise law”).

(2)     Section 4 of EUWA 2018 (retained EU rights, powers, liabilities etc) continues to have effect (despite the provision made by section 2 of REULA 2023) for the purpose of interpreting VAT and excise law subject to the following

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