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
I175
1
Section 90 (failure of resolution under Provisional Collection of Taxes Act 1968) is amended as follows.
2
In subsection (1)—
a
in paragraph (a), omit the words from “or on the acquisition” to “20(3)”, and
b
in paragraph (b), omit “or acquisition”.
3
In subsection (2)—
a
in paragraph (a), omit the words from “or on the acquisition” to “20(3)”, and
b
in paragraph (b), omit “or acquisition”.
4
In subsection (3), for “, 35 or 40” substitute “
or 35
”
.