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

44 (1) Section 41 (application to the Crown) is amended as follows.

(2) In subsection (3)—

(a) omit “, on the acquisition of any goods by a Government department from another member State”,

(b) omit “from a place outside the member States”, and

(c) omit “, acquisition”.

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