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
I117
In section 18A (fiscal warehousing), in subsection (4)—
a
in paragraph (b), omit “(as defined in the Management Act)”,
b
omit paragraphs (c) and (d),
c
in paragraph (e), for “(a) to (d)”, in both places it occurs, substitute “
(a) and (b)
”
, and
d
in paragraph (f), for “(a) to (d)” substitute “
(a) and (b)
”
.