SCHEDULES

SCHEDULE 28Non-established taxable persons

Other amendments of VATA 1994

16

In paragraph 1 of Schedule 3A (registration in respect of disposals of assets for which a VAT repayment is claimed)—

a

in sub-paragraph (1), after “Schedule 1,” insert “ 1A, ”, and

b

in sub-paragraph (2), after “Schedule 1,” insert “ paragraph 11 of Schedule 1A, ”.