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
I149
1
Section 46 (business carried on in divisions or by unincorporated bodies, personal representatives etc) is amended as follows.
2
In subsection (3), omit “or whether goods are acquired by such a club, association or organisation from another member State”.
3
Omit subsection (6).