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

I189

1

Schedule 4A (place of supply of services: special rules) is amended as follows.

2

In paragraph 3—

a

in sub-paragraph (3)—

i

in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and

ii

in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and

b

in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.

3

In the italic heading before paragraph 5, omit “: general”.

4

For paragraph 5 substitute—

5

A supply of restaurant or catering services is to be treated as made in the country in which the services are physically carried out.

5

Omit paragraph 6 and the italic heading before it.

6

In paragraph 7—

a

in sub-paragraph (1)—

i

in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and

ii

in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and

b

in sub-paragraph (2)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.

7

In paragraph 8—

a

in sub-paragraph (3)—

i

in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and

ii

in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and

b

in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.

8

In paragraph 9—

a

in sub-paragraph (1)—

i

in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and

ii

in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and

b

in sub-paragraph (2)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.

9

In paragraph 9B—

a

in paragraph (b), for “outside the member States” substitute “ outside the United Kingdom ”, and

b

in the words after that paragraph, for “wholly outside the member States” substitute “ outside the United Kingdom ”.

10

In paragraph 9C, in sub-paragraph (1)—

a

in paragraph (b), for “outside the member States” substitute “ outside the United Kingdom ”, and

b

in the words after that paragraph, for “wholly outside the member States” substitute “ outside the United Kingdom ”.

11

In paragraph 9D—

a

in sub-paragraph (2)—

i

in paragraph (b), for “outside the territories of the member States” substitute “ outside the United Kingdom ”, and

ii

in the words after that paragraph, for “where it is used and enjoyed” substitute “ outside the United Kingdom ”, and

b

in sub-paragraph (3)(a), for “outside the territories of the member States” substitute “ outside the United Kingdom ”.

12

In paragraph 9E—

a

in sub-paragraph (3)—

i

in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and

ii

in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and

b

in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.

13

In the italic heading before paragraph 11, omit “: general”.

14

In paragraph 11, omit sub-paragraph (3).

15

Omit paragraph 12 and the italic heading before it.

16

In the italic heading before paragraph 16, for “EC” substitute “ United Kingdom and the Isle of Man ”.

17

In paragraph 16—

a

in sub-paragraph (1)(b), for “which is not a member State (other than the Isle of Man)” substitute “ other than the United Kingdom or the Isle of Man ”, and

b

in sub-paragraph (2)(f)(i)—

i

for “situated within the territory of a member State” substitute “ in the United Kingdom ”, and

ii

for “such a system” substitute “ a natural gas system in the United Kingdom ”.