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

33 (1) Section 33B (refunds of VAT to Academies) is amended as follows.

(2) In subsection (1)—

(a) for paragraph (a) (together with the “and” at the end of the paragraph) substitute—

“(a) VAT is chargeable on the supply of goods or services to, or on the importation of goods by, the proprietor of an Academy, and”, and

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

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

(4) In subsection (5), omit “or acquired” in both places.

(5) In subsection (6), omit “or acquisition”.