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

I181

1

Schedule 1 (registration in respect of taxable supplies: UK establishment) is amended as follows.

2

In paragraph 1—

a

in sub-paragraph (4)(a), omit “, paragraph 6(2) of Schedule 2, paragraph 6(3) of Schedule 3”,

b

in sub-paragraph (5), omit “, paragraph 6(2) of Schedule 2, paragraph 6(3) of Schedule 3”,

c

in sub-paragraph (7), omit “and any taxable supplies which would not be taxable supplies apart from section 7(4)”, and

d

in sub-paragraph (9), omit “acquisition or”.

3

In paragraph 2(7), omit paragraph (c).

4

In paragraph 4(3), omit “and any taxable supplies which would not be taxable supplies apart from section 7(4)”.

5

In paragraph 13, omit sub-paragraph (8).