SCHEDULES

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

PART 1Amendments of VATA 1994

Other amendments of VATA 1994

4

In section 5 (meaning of supply), after subsection (3) insert—

“(3A)

An order under subsection (3) may provide that paragraph 30 of Schedule 9ZB does not apply, in such circumstances as may be described in the order, so as to make a removal of assets a supply of goods under that paragraph.”