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 ”.