Taxation (Cross-border Trade) Act 2018

Amendment of the Value Added Tax Act 1994

81 (1) Schedule 1 (registration in respect of taxable supplies: UK establishment) is amended as follows.

(2) In paragraph 1—

(a) in sub-paragraph (4)(a), omit “, paragraph 6(2) of Schedule 2, paragraph 6(3) of Schedule 3”,

(b) in sub-paragraph (5), omit “, paragraph 6(2) of Schedule 2, paragraph 6(3) of Schedule 3”,

(c) in sub-paragraph (7), omit “and any taxable supplies which would not be taxable supplies apart from section 7(4)”, and

(d) in sub-paragraph (9), omit “acquisition or”.

(3) In paragraph 2(7), omit paragraph (c).

(4) In paragraph 4(3), omit “and any taxable supplies which would not be taxable supplies apart from section 7(4)”.

(5) In paragraph 13, omit sub-paragraph (8).