Taxation (Post-transition Period) Act 2020 (c. 26)

SCHEDULES

SCHEDULE 2 U.K. Value added tax: amendments relating to the Northern Ireland Protocol etc

PART 2 U.K. Amendments of other legislation

TCTA 2018 U.K.

10 (1) Schedule 8 to TCTA 2018 (VAT amendments connected with withdrawal from EU) is amended as follows. U.K.

(2) In paragraph 64(3)—

(a) at the end of paragraph (a) insert “ and ”;

(b) omit paragraph (c) (and the “and” before it).

(3) In paragraph 94, omit sub-paragraphs (2) and (9).

(4) In paragraph 114, in sub-paragraph (2)—

(a) in paragraph (a), for “second” substitute “ third ”;

(b) in paragraph (b), for “third” substitute “ fourth ”;

(c) in paragraph (c), for “fifth” substitute “ sixth ”.

(5) In paragraph 132, omit paragraph (k).

Commencement Information

I1 Sch. 2 para. 10 in force at Royal Assent for specified purposes, see s. 11(1)(e)