SCHEDULES

SCHEDULE 28Non-established taxable persons

16Other amendments of VATA 1994

In paragraph 1 of Schedule 3A (registration in respect of disposals of assets for which a VAT repayment is claimed)—

a

in sub-paragraph (1), after “Schedule 1,” insert “1A,”, and

b

in sub-paragraph (2), after “Schedule 1,” insert “paragraph 11 of Schedule 1A,”.