SCHEDULES

SCHEDULE 8VAT amendments connected with withdrawal from EU

PART 1Amendments of Value Added Tax Act 1994

88Amendment of the Value Added Tax Act 1994

1

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

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”.