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
I196
1
Schedule 9A (anti-avoidance provisions: groups) is amended as follows.
2
In paragraph 1(5)(a), omit “acquisition or”.
3
In paragraph 6(10)(a), for “(6)” substitute “
(5)
”
.