Amendment of the Value Added Tax Act 1994
28(1)Section 29A (reduced rate) is amended as follows.
(2)In subsection (1)(b), omit “acquisition or”.
(3)For subsection (2) substitute—
“(2)The reference in subsection (1) to an equivalent importation, in relation to any supply that is of a description for the time being specified in Schedule 7A, is a reference to any importation of any goods the supply of which would be such a supply.”