SCHEDULES
SCHEDULE 2Value added tax: amendments relating to the Northern Ireland Protocol etc
PART 2Amendments of other legislation
TCTA 2018
10
(1)
Schedule 8 to TCTA 2018 (VAT amendments connected with withdrawal from EU) is amended as follows.
(2)
In paragraph 64(3)—
(a)
at the end of paragraph (a) insert “
and
”
;
(b)
omit paragraph (c) (and the “and” before it).
(3)
In paragraph 94, omit sub-paragraphs (2) and (9).
(4)
In paragraph 114, in sub-paragraph (2)—
(a)
in paragraph (a), for “second” substitute “
third
”
;
(b)
in paragraph (b), for “third” substitute “
fourth
”
;
(c)
in paragraph (c), for “fifth” substitute “
sixth
”
.
(5)
In paragraph 132, omit paragraph (k).