SCHEDULES

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

PART 1 U.K. Amendments of VATA 1994

Other amendments of VATA 1994 U.K.

4 U.K. 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.”

Commencement Information

I1 Sch. 2 para. 4 in force at Royal Assent for specified purposes, see s. 11(1)(e)

I2 Sch. 2 para. 4 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9