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
15
(1)
Section 17 (free zone regulations) is amended as follows.
(2)
In subsection (1), omit “from places outside the member States”.
(3)
In subsection (2), omit “Subject to any contrary provision made by any directly applicable Community provision,”.
(4)
In subsection (5)(a), omit “into the United Kingdom”.