SCHEDULES

SCHEDULE 8VAT amendments connected with withdrawal from EU

PART 1Amendments of Value Added Tax Act 1994

Amendment of the Value Added Tax Act 1994

I121

In section 18F (sections 18A to 18E: supplementary), in subsection (1)—

a

at the appropriate place insert—

“the customs and excise Acts” has the same meaning as in the Management Act;

b

in the definition of “material time”—

i

in paragraph (a), omit “acquisition or” and “or 12(3)”, and

ii

omit paragraph (b), and

c

omit the definition of “warehousing regulations”.