SCHEDULES

SCHEDULE 8 U.K. VAT amendments connected with withdrawal from EU

PART 1 U.K. Amendments of Value Added Tax Act 1994

Amendment of the Value Added Tax Act 1994 U.K.

20 (1) Section 18D (removal from warehousing: accountability) is amended as follows. U.K.

(2) In subsection (1), omit the words from “and any acquisition” to the end.

(3) In subsection (2)—

(a) in the opening words, omit “or acquisition”, and

(b) in paragraph (a), omit “or acquisition”.

Commencement Information

I1 Sch. 8 para. 20 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)