SCHEDULES

SCHEDULE 8 U.K. VAT amendments connected with withdrawal from EU

PART 1 U.K. Amendments of Value Added Tax Act 1994

Amendment of the Value Added Tax Act 1994 U.K.

35 (1) Section 33E (power to extend refunds of VAT to other persons) is amended as follows. U.K.

(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”, 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”.

Commencement Information

I1 Sch. 8 para. 35 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)