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.