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
I12
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
”
.