SCHEDULES
SCHEDULE 4Consequential Amendments, &c.
Value Added Tax Act 1994 (c. 23)
54
The Value Added Tax Act 1994 shall be amended as follows.
55
In Schedule 3B (supply of electronic services in member States) for paragraph 21(1)(b) substitute—
“(b)
section 44 of the Commissioners for Revenue and Customs Act 2005,”.
56
In Schedule 11 (administration, &c.) for paragraph 1 substitute—
“1
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of VAT.”