SCHEDULES
SCHEDULE 8VAT amendments connected with withdrawal from EU
PART 1Amendments of Value Added Tax Act 1994
Amendment of the Value Added Tax Act 1994
I151
1
Section 48 (VAT representatives and security) is amended as follows.
2
In subsection (1)(a), omit “or who acquires goods in the United Kingdom from one or more other member States”.
3
For subsections (1A) and (1B) substitute—
1A
The condition mentioned in subsection (1)(ba) is that there are no arrangements in relation to the country or territory relating to VAT which—
a
have effect by virtue of an Order in Council under section 173 of the Finance Act 2006, and
b
contain provision of a kind mentioned in subsection (2)(a) and (b) of that section.
4
Omit subsection (9).