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

I174

1

Section 88 (supplies spanning change of rate etc) is amended as follows.

2

In subsection (1), omit “or exempt, zero-rated or reduced-rate acquisitions”.

3

Omit subsections (4) and (7).

4

For subsection (8) substitute—

8

References in this section to a supply being a reduced-rate supply are references to a supply being one on which VAT is charged at the rate in force under section 29A.