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

32 (1) Section 33A (refunds of VAT to museums and galleries) is amended as follows.

(2) In subsection (1)—

(a) for paragraph (a) substitute—

“(a) VAT is chargeable on the supply of goods or services to, or on the importation of goods by, a body to which this section applies,”,

(b) in paragraph (b), omit “, acquisition”, and

(c) in paragraph (c), omit “acquisition or”.

(3) In subsection (4), omit “acquisition or”.

(4) In subsection (6), omit “or acquired” in both places.

(5) In subsection (8)(b)(ii), omit “acquisitions and”.