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
I134
1
Section 33C (refunds of VAT to charities within section 33D) is amended as follows.
2
In subsection (2)—
a
for paragraph (a) (together with the “and” at the end of the paragraph) substitute—
a
VAT is chargeable on the supply of goods or services to, or on the importation of goods by, a qualifying charity, and
b
in paragraph (b), omit “, acquisition”.
3
In subsection (4)—
a
for “supply, acquisition or” substitute “
supply or
”
, and
b
for “the acquisition or importation” substitute “
the importation
”
.
4
In subsection (5), omit “or acquired” in both places.
5
In subsection (6), omit “or acquisition”.