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) ”.