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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.

64(1)Section 73 (failure to make returns etc) is amended as follows.U.K.

(2)In subsection (3)(b), omit “, paragraph 6(2) of Schedule 2, paragraph 6(2) or (3) of Schedule 3”.

(3)In subsection (7)—

(a)in paragraph (a), omit “, acquired any goods from another member State”, [F1and]

(b)in paragraph (b), omit “from a place outside the member States”, F2...

F2(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Word in Sch. 8 para. 64(3)(a) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(2)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F2Sch. 8 para. 64(3)(c) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 10(2)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

Commencement Information

I1Sch. 8 para. 64 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)