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

3

In section 2 (rate of VAT), in subsection (1)—

(a)

omit paragraph (b) (together with the “and” at the end of the paragraph), and

(b)

in paragraph (c), omit “from a place outside the member States”.