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SCHEDULES

SCHEDULE 8U.K.VAT amendments connected with withdrawal from EU

Prospective

PART 2 U.K.Amendments of other enactments

Finance Act 2008U.K.

112The Finance Act 2008 is amended as follows.

113(1)Schedule 36 (information and inspection powers) is amended as follows.U.K.

(2)In paragraph 11—

(a)in sub-paragraph (1), omit paragraph (b) (but not the “or” at the end of that paragraph), and

(b)in sub-paragraph (2), in paragraph (c), omit the words from “, the acquisition” to “acquisitions”.

(3)In paragraph 34—

(a)in sub-paragraph (1)—

(i)omit paragraph (b) (but not the “or” at the end of that paragraph), and

(ii)in paragraph (c), omit “from a place outside the member States”, and

(b)in sub-paragraph (4), omit “, 11”.

(4)In paragraph 63, in sub-paragraph (3), omit paragraph (b) (but not the “and” at the end of that paragraph).

114(1)Schedule 41 (penalties: failure to notify and certain VAT and excise wrongdoing) is amended as follows.U.K.

(2)In paragraph 1, in the table—

(a)omit the second entry relating to Value Added Tax (obligation to notify under Schedule 2 to the Value Added Tax Act 1994),

(b)omit the third entry relating to Value Added Tax (obligations to notify under Schedule 3 to the Value Added Tax Act 1994), and

(c)omit the fifth entry relating to Value Added Tax (obligation to notify under regulations made under paragraph 2(4) of Schedule 11 to the Value Added Tax Act 1994).

(3)In paragraph 7—

(a)omit sub-paragraph (5),

(b)in sub-paragraph (6)—

(i)for “any other” substitute “ a ”, and

(ii)omit “, but subject to sub-paragraph (8)”,

(c)in sub-paragraph (7), in paragraph (a), omit “, paragraph 8(2) of Schedule 3 to that Act”, and

(d)omit sub-paragraph (8).