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

2

(1)

Section 1 (imposition of charge to value added tax) is amended as follows.

(2)

Omit subsection (3).

(3)

In subsection (4)—

(a)

for “from places outside the member States” substitute “ into the United Kingdom ”, and

(b)

for “a duty of customs” substitute “ import duty ”.