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
I17
1
Section 7 (place of supply of goods) is amended as follows.
2
In subsection (1), omit “14,”.
3
Omit subsections (4) and (5).
4
In subsection (6)(a), omit “from a place outside the member States”.
5
Omit subsection (9).
6
After subsection (11) insert—
12
The Commissioners may by regulations provide that any rule for determining where a supply of goods is made is subject to such conditions relating to the notification of matters to the Commissioners, or such other conditions, as may be specified in the regulations.