SCHEDULES

SCHEDULE 8U.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 1994U.K.

Valid from 31/12/2020

73U.K.In section 84 (further provisions relating to appeals)—

(a)in subsection (4)(c), omit “, acquisition”, and

(b)in subsection (6), omit “or (as the case requires) paragraph 26 of Schedule 3BA or paragraph 16F of Schedule 3B”.