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SCHEDULES

SCHEDULE 8U.K.VAT amendments connected with withdrawal from EU

PART 1U.K.Amendments of Value Added Tax Act 1994

Amendment of the Value Added Tax Act 1994U.K.

63(1)Section 72 (offences) is amended as follows.U.K.

(2)In subsection (2)—

(a)in paragraph (b), for “35, 36 or 40” substitute “ 35 or 36 ”,

(b)omit paragraph (c), and

(c)in paragraph (ii), for “(b), (c) or (d)” substitute “ (b) or (d) ”.

(3)In subsection (5), in paragraph (a)—

(a)for “35, 36 or 40” substitute “ 35 or 36 ”, and

(b)omit “for a refund under any regulations made by virtue of section 13(5)”.

(4)In subsection (10)—

(a)omit “, on the acquisition of the goods from another member State”, and

(b)omit “from a place outside the member States”.

Commencement Information

I1Sch. 8 para. 63 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)