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

I18

In section 7A (place of supply of services), for subsection (4) substitute—

4

For the purposes of this Act a person is a relevant business person in relation to a supply of services if—

a

the person carries on a business, and

b

the services are not received by the person wholly for private purposes,

whether or not the services are received in the course of business.