SCHEDULES

SCHEDULE 8 VAT amendments connected with withdrawal from EU

PART 1 Amendments of Value Added Tax Act 1994

Amendment of the Value Added Tax Act 1994

80 In section 99 (refund of VAT to Government of Northern Ireland)—

(a) omit “, on the acquisition of any goods by that Government from another member State”,

(b) omit “from a place outside the member States”, and

(c) omit “, acquisitions”.