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
I135
1
Section 33E (power to extend refunds of VAT to other persons) is amended as follows.
2
In subsection (1)—
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 specified person, and
b
in paragraph (b), omit “, acquisition”.
3
In subsection (4), omit “, acquisition”.
4
In subsection (5)—
a
in paragraph (a), omit “acquisition or”, and
b
in paragraph (b), omit “acquisition or”.
5
In subsection (6), omit “or acquired” in both places.
6
In subsection (7), omit “or acquisition”.