SCHEDULES

SCHEDULE 8U.K.VAT amendments connected with withdrawal from EU

PART 1U.K.Amendments of Value Added Tax Act 1994

Amendment of the Value Added Tax Act 1994U.K.

7(1)Section 7 (place of supply of goods) is amended as follows.U.K.

(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.”