SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.
Part I
Zero-rated supplies
63
(1)
In Schedule 5 (zero-rated supplies), in Note (1) of Group 14 (goods imported by handicapped person and charities), for “imported" there shall be substituted “
acquired from another member State or imported from a place outside the member States
”
.
(2)
In that Schedule, in Item 1 of Group 15 (supply of imported goods before entry), the words “of imported goods" shall be omitted, and at the end of the Item there shall be inserted “
of goods imported from a place outside the member States.
”
(3)
In that Schedule—
(a)
in Item 4 of Group 15 (supply to overseas authority etc. of goods used in the United Kingdom for the manufacture of goods for export), after “for export" there shall be inserted “
to places outside the member States.
”
; and
(b)
in Note (6) to Group 15 (restriction on application of Item 4), at the end there shall be inserted “
another member State, any part of or place in another member State, the government of any such member State, part or place, a body established in another member State or a person who carries on business, or has a place of business, in another member State.
”
(4)
In that Schedule, in Item 3 of Group 16 (exports by charities), at the end there shall be inserted “
to a place outside the member States.
”