SCHEDULES

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

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

General

47

In section 49 (refund of tax to Government of Northern Ireland)—

a

for “or on the importation of goods by, that Government” there shall be substituted “that Government, on the acquisition of any goods by that Government from another member State or on the importation of any goods by that Government from a place outside the member States”; and

b

after “supplies” there shall be inserted “acquisitions”.