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Amendment of section 24, Schedule 1 and Schedule 2 of Principal Act
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42. (1) The Principal Act is amended—
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(a) in section 24, by inserting the following subsection after subsection (2):
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“(2A) The application by the armed forces of a Member State taking part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy, for the use of those armed forces or for the use of the civilian staff accompanying those armed forces, of goods which those armed forces have not purchased subject to the general rules governing taxation on the domestic market of a Member State shall be treated as an intra-Community acquisition of goods for consideration, where the importation of those goods would not be eligible for the exemption provided for in the provisions implementing Article 143(1)(ga) of the VAT Directive in the Member State on whose domestic market the goods were purchased.”,
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(b) in Schedule 1, in paragraph 15, by inserting the following subparagraph after subparagraph (2):
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“(3) The importation of goods by the armed forces of a Member State other than the State for the use of those forces or the civilian staff accompanying those forces or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy.”,
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and
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(c) in Schedule 2, in paragraph 5—
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(i) by inserting the following subparagraph after subparagraph (1A):
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“(1B) The supply of goods or services to a Member State other than the State, where those goods or services are intended for the armed forces of any state which is party to the North Atlantic Treaty, other than the Member State of destination of the goods or services, as the case may be, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens, when such forces take part in the common defence effort of the parties to the North Atlantic Treaty.”,
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and
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(ii) by inserting the following subparagraphs after subparagraph (1B) (inserted by subparagraph (i)):
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“(1C) The supply of goods or services within the State, intended either for the armed forces of a Member State other than the State for the use of those forces, or the civilian staff accompanying them, or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy.
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(1D) The supply of goods or services to a Member State other than the State, intended for the armed forces of any Member State, other than the Member State of destination of the goods or services, as the case may be, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy.”.
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(2) This section, other than subsection (1)(c)(i), shall come into operation on 1 July 2022.
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