Amendment of the Value Added Tax Act 1994
3In 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”.
3In 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”.