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.