Taxation (Cross-border Trade) Act 2018 (c. 22)

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.

74 (1) Section 88 (supplies spanning change of rate etc) is amended as follows. U.K.

(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.”

Commencement Information

I1 Sch. 8 para. 74 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)