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
I194
1
Schedule 8 (zero-rating) is amended as follows.
F12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
In Group 7 (international services)—
a
in the opening words of item 1—
i
omit “or acquired”,
ii
for “any of the member States” substitute “
the United Kingdom
”
, and
iii
omit “to a place outside the member States”,
b
in paragraph (b) of item 1, for “member States” substitute “
United Kingdom
”
, and
c
in item 2—
i
in paragraph (a), omit “to a place outside the member States”, and
ii
in paragraph (c), for “member States” substitute “
United Kingdom
”
.
4
In Group 8 (transport)—
a
in item 5, for “member States” substitute “
United Kingdom
”
,
b
in paragraph (a) of item 11, for sub-paragraphs (i) and (ii) substitute—
i
the transport of goods to or from a place—
a
from which they are to be exported, or
b
to which they have been imported,
ii
the handling or storage of those goods at that place, or
iii
the handling or storage of those goods in connection with their transport to or from that place, or
F3c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d
omit item 13,
e
in Note (C1), omit the definition of “State institution”, and
f
omit Note (9).
5
In Group 12 (drugs, medicines, aids for the disabled)—
a
in Note (1)—
i
omit “acquired from another member State or”, and
ii
omit “from a place outside the member States”,
b
in Note (5N), in paragraph (b), omit “reckonable zero-rated acquisition, or”,
c
in Note (5O)—
i
in paragraph (b), omit “acquisition or”, and
ii
in the words after paragraph (b), omit “or acquisition”, and
d
in Note (5T)—
i
omit the definition of “reckonable zero-rated acquisition”, and
ii
in the definition of “reckonable zero-rated importation”, omit “from a place outside the member States”.
6
In Group 13 (imports, exports, etc)—
a
for item 1 substitute—
1
The supply of imported goods before a Customs declaration has been made under Part 1 of TCTA 2018 in respect of those goods where the supplier and the purchaser of the goods have agreed that the purchaser will make the Customs declaration.
b
in item 3, omit “to places outside the member States”, and
c
in Note (5), omit the words from “, another member State, any” to the end.
7
In Group 15 (charities etc), in item 3, omit “to a place outside the member States”.
8
In Group 16 (clothing and footwear)—
a
in Note (4)(b), for sub-paragraphs (i) and (ii) substitute—
i
are manufactured to standards which satisfy the requirements of regulation 8(2) of the Personal Protective Equipment Regulations 2002, and
ii
bear the mark of conformity required by that regulation.
b
in Note (4A)(b), for sub-paragraphs (i) and (ii) substitute—
i
is manufactured to standards which satisfy the requirements of regulation 8(2) of the Personal Protective Equipment Regulations 2002, and
ii
bears the mark of conformity required by that regulation.
F29
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .