SCHEDULES

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

Part I

Special cases

28

(1)

In subsection (2A) of section 27 (application to the Crown), for “or on the importation of goods by, a Government department and the supply" there shall be substituted “ a Government department, on the acquisition of any goods by a Government department from another member State or on the importation of any goods by a Government department from a place outside the member States and the supply, acquisition ”.

(2)

In subsection (2B) of that section, after “supply" there shall be inserted “ acquisition ”.