Finance Act 2021
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Amendment of Schedules to Principal Act | ||
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56. (1) The Principal Act is amended— | ||
(a) in Schedule 1, in paragraph 15, by the insertion of the following subparagraph after subparagraph (1): | ||
“(1A) (a) The importation of goods by the European Commission or by an agency or body established under European Union law where the European Commission or such agency or body imports those goods in the execution of tasks conferred on it by European Union law in order to respond to the Covid-19 pandemic, except where the goods imported are supplied for consideration by the European Commission or an agency or body established under European Union law. | ||
(b) In this subparagraph, ‘Covid-19’ has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020 .”, | ||
and | ||
(b) in Schedule 2— | ||
(i) in paragraph 5, by the insertion of the following subparagraph after subparagraph (1D): | ||
“(1E) (a) The supply of goods or services to the European Commission or to an agency or body established under European Union law where the European Commission or such agency or body purchases those goods or services in the execution of tasks conferred on it by European Union law in order to respond to the Covid-19 pandemic, except where the goods and services purchased are supplied for consideration by the European Commission or an agency or body established under European Union law. | ||
(b) In this subparagraph, ‘Covid-19’ has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020 .”, | ||
and | ||
(ii) in paragraph 11, by the insertion of the following subparagraph after subparagraph (4): | ||
“(5) (a) The supply, during the period from 12 December 2020 to 31 December 2022, of— | ||
(i) Covid-19 vaccines and services closely linked to those vaccines, where those vaccines have been authorised by the State or by the European Commission, and | ||
(ii) Covid-19 in vitro diagnostic medical devices and services closely linked to those devices, where those devices comply with the requirements of EU legislation (or the law of a Member State giving effect to such legislation) applicable to such devices, including Directive 98/79/EC of the European Parliament and of the Council of 27 October 199838 and Regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 201739 . | ||
(b) In this subparagraph, ‘Covid-19’ has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020 .”. | ||
(2) Subsection (1)(a) shall apply in respect of the importation of goods on or after 1 January 2021 by the European Commission or by an agency or body established under European Union law. | ||
(3) Subsection (1)(b)(i) shall apply in respect of the supply of goods or services on or after 1 January 2021 to the European Commission or to an agency or body established under European Union law. | ||