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”.