SCHEDULES

SCHEDULE 8 U.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 1994 U.K.

7 (1) Section 7 (place of supply of goods) is amended as follows. U.K.

(2) In subsection (1), omit “14,”.

(3) Omit subsections (4) and (5).

(4) In subsection (6)(a), omit “from a place outside the member States”.

(5) Omit subsection (9).

(6) After subsection (11) insert—

“(12) The Commissioners may by regulations provide that any rule for determining where a supply of goods is made is subject to such conditions relating to the notification of matters to the Commissioners, or such other conditions, as may be specified in the regulations.”

Commencement Information

I1 Sch. 8 para. 7 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)