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

I160

1

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

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 ”.