SCHEDULES

SCHEDULE 3Value added tax: abolition of fiscal frontiers etc.

Part IAmendments of the Value Added Tax Act 1983 (c. 55)

Repayment

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1

In subsection (1) of section 23 (repayment of tax to those in business overseas), for “into the United Kingdom” there shall be substituted “from places outside the member States”.

2

In subsection (2)(a) of that section, for “a member State other than the United Kingdom” there shall be substituted “another member State”.