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

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1

Section 33A (refunds of VAT to museums and galleries) is amended as follows.

2

In subsection (1)—

a

for paragraph (a) substitute—

a

VAT is chargeable on the supply of goods or services to, or on the importation of goods by, a body to which this section applies,

b

in paragraph (b), omit “, acquisition”, and

c

in paragraph (c), omit “acquisition or”.

3

In subsection (4), omit “acquisition or”.

4

In subsection (6), omit “or acquired” in both places.

5

In subsection (8)(b)(ii), omit “acquisitions and”.