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
I129
1
Section 30 (zero-rating) is amended as follows.
2
In subsection (3), for the words from “acquired in the United Kingdom” to “importation,” substitute “
imported, no VAT shall be chargeable on their importation
”
.
3
In subsection (5), omit “to a place outside the member States”.
4
In subsection (6)(a), omit “to a place outside the member States”.
5
In subsection (8), for paragraph (a) substitute—
a
the Commissioners are satisfied that the goods have been or are to be exported to such places as may be specified in the regulations, and
6
Omit subsection (8A).
7
In subsection (9), for “removed from the United Kingdom” substitute “
exported
”
.
8
In subsection (10)—
a
in the opening words, for “subsection (8), (8A) or (9)” substitute “
subsection (8) or (9)
”
,
b
in paragraph (a), omit “or otherwise removed from the United Kingdom”, and
c
in paragraph (b), for “subsection (6), (8), (8A) or (9)” substitute “
subsection (6), (8) or (9)
”
.