Taxation (Cross-border Trade) Act 2018 (c. 22)

SCHEDULES

SCHEDULE 8 VAT amendments connected with withdrawal from EU

PART 1 Amendments of Value Added Tax Act 1994

Amendment of the Value Added Tax Act 1994

58 (1) Section 62 (incorrect certificates as to zero-rating etc) is amended as follows.

(2) Omit subsection (1A).

(3) In subsection (2), omit paragraph (b).