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).