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.

Valid from 31/12/2020

88 (1) Schedule 4 (matters to be treated as supply of goods or services) is amended as follows. U.K.

(2) In paragraph 5(5)(a), omit “, acquisition”.

(3) Omit paragraph 6.

(4) In paragraph 8(2)(a), for the words from “, their acquisition” to the end substitute “ or their importation into the United Kingdom ”.