SCHEDULES

SCHEDULE 8U.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 1994U.K.

Valid from 31/12/2020

60(1)Section 66 (failure to submit EC sales statement or statement relating to section 55A) is amended as follows.U.K.

(2)In subsection (1), for “an EC sales statement” substitute “ a section 55A statement ”.

(3)In subsection (2), for “any EC sales statement” substitute “ any section 55A statement ”.

(4)In subsection (3)(b), for “any EC sales statement” substitute “ any section 55A statement ”.

(5)In subsection (4)(b) for “any EC sales statement”, in both places it occurs, substitute “ any section 55A statement ”.

(6)In subsection (7)—

(a)in paragraph (a), for “an EC sales statement” substitute “ a section 55A statement ”, and

(b)in the words after paragraph (b), omit “, 75”.

(7)For subsections (9) and (10) substitute—

(9)In this section, “section 55A statement” means a statement which is required to be submitted to the Commissioners in accordance with regulations under paragraph 2(3A) of Schedule 11.

(8)For the heading substitute “ Failure to submit section 55A statement ”.