SCHEDULES
F1SCHEDULE 2 Amendments of Value Added Tax Act 1983
Annotations:
Amendments (Textual)
Supplies received from abroad
1
Section 7 of the principal Act (reverse charge on supplies received from abroad) shall be amended as follows—
a
in paragraph (b) of subsection (1), for the words “taxable person” there shall be substitiuted “person (in this section referred to as “the recipient”)”;
b
in subsection (1), in the words following paragraph (b) for the words “as if the taxable person” there shall be substituted “as if the recipient”;
c
in subsections (3) and (4) for the words “taxable person” there shall be substituted “recipient”; and
d
in subsection (3) for the words “the allowance” there shall be substituted “any allowance”.
Sch. 2 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, s. 100(2)