SCHEDULES
SCHEDULE 8VAT amendments connected with withdrawal from EU
PART 1Amendments of Value Added Tax Act 1994
Amendment of the Value Added Tax Act 1994
10
In section 9A (reverse charge on gas, electricity, heat or cooling supplied by persons outside the United Kingdom), in subsection (5)(a)—
(a)
for “situated within the territory of a member State” substitute “
in the United Kingdom
”
, and
(b)
for “such a system” substitute “
a natural gas system in the United Kingdom
”
.