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.

Valid from 31/12/2020

53 U.K.In section 52 (trading stamp schemes)—

(a) in the opening words—

(i) for “sections 19 and 20 and Schedules 6 and 7” substitute “ section 19 and Schedule 6 ”, and

(ii) for “in those sections and Schedules)” substitute “ in that section and Schedule) ”,

(b) omit paragraph (b) (together with the “or” before it), and

(c) in the words after that paragraph—

(i) omit “or acquired”, and

(ii) omit “or under any scheme of an equivalent description which is in operation in another member State”.