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

41 In section 39 (repayment of VAT to those in business overseas), for subsections (1) and (2) substitute—

“(1) The Commissioners may, by means of a scheme embodied in regulations, provide for the repayment, to persons carrying on business wholly outside the United Kingdom, of VAT which would be input tax of theirs if they were taxable persons in the United Kingdom.

(2) The scheme may make different provision in relation to persons carrying on business in different places.”