Amendment of the Value Added Tax Act 1994
64(1)Section 73 (failure to make returns etc) is amended as follows.
(2)In subsection (3)(b), omit “, paragraph 6(2) of Schedule 2, paragraph 6(2) or (3) of Schedule 3”.
(3)In subsection (7)—
(a)in paragraph (a), omit “, acquired any goods from another member State”,
(b)in paragraph (b), omit “from a place outside the member States”, and
(c)in the words after paragraph (b), omit “or otherwise removed from the United Kingdom without being exported or so removed by way of supply”.