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SCHEDULES

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

Prospective

PART 2 U.K.Amendments of other enactments

Finance Act 2008U.K.

114(1)Schedule 41 (penalties: failure to notify and certain VAT and excise wrongdoing) is amended as follows.U.K.

(2)In paragraph 1, in the table—

(a)omit the second entry relating to Value Added Tax (obligation to notify under Schedule 2 to the Value Added Tax Act 1994),

(b)omit the third entry relating to Value Added Tax (obligations to notify under Schedule 3 to the Value Added Tax Act 1994), and

(c)omit the fifth entry relating to Value Added Tax (obligation to notify under regulations made under paragraph 2(4) of Schedule 11 to the Value Added Tax Act 1994).

(3)In paragraph 7—

(a)omit sub-paragraph (5),

(b)in sub-paragraph (6)—

(i)for “any other” substitute “ a ”, and

(ii)omit “, but subject to sub-paragraph (8)”,

(c)in sub-paragraph (7), in paragraph (a), omit “, paragraph 8(2) of Schedule 3 to that Act”, and

(d)omit sub-paragraph (8).