32(1)Section 33A (refunds of VAT to museums and galleries) is amended as follows.U.K.
(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”.
Commencement Information
I1Sch. 8 para. 32 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)