SCHEDULES

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

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

Registration in respect of supplies

58(1)In sub-paragraph (1) of paragraph 11 of that Schedule (exemption from registration), after “registration” there shall be inserted “under this Schedule”.

(2)In sub-paragraph (2) of that paragraph, for “from registration under this paragraph” there shall be substituted “under this paragraph from registration under this Schedule”.