34(1)Section 33C (refunds of VAT to charities within section 33D) is amended as follows.
(2)In subsection (2)—
(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, a qualifying charity, and”, and
(b)in paragraph (b), omit “, acquisition”.
(3)In subsection (4)—
(a)for “supply, acquisition or” substitute “supply or”, and
(b)for “the acquisition or importation” substitute “the importation”.
(4)In subsection (5), omit “or acquired” in both places.
(5)In subsection (6), omit “or acquisition”.