SCHEDULES

SCHEDULE 2 U.K. Value added tax: amendments relating to the Northern Ireland Protocol etc

PART 2 U.K. Amendments of other legislation

Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012 U.K.

12 U.K. In article 2 of the Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012 (S.I. 2012/2907)—

(a) in paragraph (1)—

(i) omit “from a place outside the member States”;

(ii) for “another” substitute “ a ”;

(b) in paragraph (2)(a) for “a member State” substitute “ the United Kingdom, a member State or an associated country (within the meaning given by Article 2(c) of that Regulation) ”.

Commencement Information

I1 Sch. 2 para. 12 in force at Royal Assent for specified purposes, see s. 11(1)(e)