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
89
1
Schedule 4A (place of supply of services: special rules) is amended as follows.
2
In paragraph 3—
a
in sub-paragraph (3)—
i
in paragraph (b), for “in a country which is not a member State” substitute “
outside the United Kingdom
”
, and
ii
in the words after that paragraph, for “in that country” substitute “
outside the United Kingdom
”
, and
b
in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “
outside the United Kingdom
”
.
3
In the italic heading before paragraph 5, omit “: general”.
4
For paragraph 5 substitute—
5
A supply of restaurant or catering services is to be treated as made in the country in which the services are physically carried out.
5
Omit paragraph 6 and the italic heading before it.
6
In paragraph 7—
a
in sub-paragraph (1)—
i
in paragraph (b), for “in a country which is not a member State” substitute “
outside the United Kingdom
”
, and
ii
in the words after that paragraph, for “in that country” substitute “
outside the United Kingdom
”
, and
b
in sub-paragraph (2)(a), for “in a country which is not a member State” substitute “
outside the United Kingdom
”
.
7
In paragraph 8—
a
in sub-paragraph (3)—
i
in paragraph (b), for “in a country which is not a member State” substitute “
outside the United Kingdom
”
, and
ii
in the words after that paragraph, for “in that country” substitute “
outside the United Kingdom
”
, and
b
in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “
outside the United Kingdom
”
.
8
In paragraph 9—
a
in sub-paragraph (1)—
i
in paragraph (b), for “in a country which is not a member State” substitute “
outside the United Kingdom
”
, and
ii
in the words after that paragraph, for “in that country” substitute “
outside the United Kingdom
”
, and
b
in sub-paragraph (2)(a), for “in a country which is not a member State” substitute “
outside the United Kingdom
”
.
9
In paragraph 9B—
a
in paragraph (b), for “outside the member States” substitute “
outside the United Kingdom
”
, and
b
in the words after that paragraph, for “wholly outside the member States” substitute “
outside the United Kingdom
”
.
10
In paragraph 9C, in sub-paragraph (1)—
a
in paragraph (b), for “outside the member States” substitute “
outside the United Kingdom
”
, and
b
in the words after that paragraph, for “wholly outside the member States” substitute “
outside the United Kingdom
”
.
11
In paragraph 9D—
a
in sub-paragraph (2)—
i
in paragraph (b), for “outside the territories of the member States” substitute “
outside the United Kingdom
”
, and
ii
in the words after that paragraph, for “where it is used and enjoyed” substitute “
outside the United Kingdom
”
, and
b
in sub-paragraph (3)(a), for “outside the territories of the member States” substitute “
outside the United Kingdom
”
.
12
In paragraph 9E—
a
in sub-paragraph (3)—
i
in paragraph (b), for “in a country which is not a member State” substitute “
outside the United Kingdom
”
, and
ii
in the words after that paragraph, for “in that country” substitute “
outside the United Kingdom
”
, and
b
in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “
outside the United Kingdom
”
.
13
In the italic heading before paragraph 11, omit “: general”.
14
In paragraph 11, omit sub-paragraph (3).
15
Omit paragraph 12 and the italic heading before it.
16
In the italic heading before paragraph 16, for “EC” substitute “
United Kingdom and the Isle of Man
”
.
17
In paragraph 16—
a
in sub-paragraph (1)(b), for “which is not a member State (other than the Isle of Man)” substitute “
other than the United Kingdom or the Isle of Man
”
, and
b
in sub-paragraph (2)(f)(i)—
i
for “situated within the territory of a member State” substitute “
in the United Kingdom
”
, and
ii
for “such a system” substitute “
a natural gas system in the United Kingdom
”
.