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

56 In section 58 (general provisions relating to the administration and collection of VAT), for “92(6)” substitute “58ZA(5)(a)”.