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

I117

In section 18A (fiscal warehousing), in subsection (4)—

a

in paragraph (b), omit “(as defined in the Management Act)”,

b

omit paragraphs (c) and (d),

c

in paragraph (e), for “(a) to (d)”, in both places it occurs, substitute “ (a) and (b) ”, and

d

in paragraph (f), for “(a) to (d)” substitute “ (a) and (b) ”.