Taxation (Cross-border Trade) Act 2018 (c. 22)

SCHEDULES

SCHEDULE 8 VAT amendments connected with withdrawal from EU

PART 1 Amendments of Value Added Tax Act 1994

Amendment of the Value Added Tax Act 1994

3 In section 2 (rate of VAT), in subsection (1)—

(a) omit paragraph (b) (together with the “and” at the end of the paragraph), and

(b) in paragraph (c), omit “from a place outside the member States”.