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SCHEDULES

SCHEDULE 28Non-established taxable persons

Other amendments of VATA 1994

16In paragraph 1 of Schedule 3A (registration in respect of disposals of assets for which a VAT repayment is claimed)—

(a)in sub-paragraph (1), after “Schedule 1,” insert “1A,”, and

(b)in sub-paragraph (2), after “Schedule 1,” insert “paragraph 11 of Schedule 1A,”.