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

I162

In section 69C (transactions connected with VAT fraud), in subsection (6), in the words after paragraph (b)—

a

for “(whether before or after the coming into force of this section) in other cases” substitute “ in any other cases ”, and

b

after “VAT system” insert “ which were decided before the coming into force of section 42 of TCTA 2018 ”.