SCHEDULES

SCHEDULE 8 U.K. VAT amendments connected with withdrawal from EU

PART 1 U.K. Amendments of Value Added Tax Act 1994

Effect of amendments made by this Part of this Schedule U.K.

99 (1) If an amendment made by this Part of this Schedule to a provision of the Value Added Tax Act 1994 has the effect of removing a reference to the principal VAT directive or the implementing VAT regulation, the removal is not to be taken as implying that the directive or regulation is no longer relevant for determining the meaning and effect of that provision. U.K.

(2) In this paragraph “the principal VAT directive” and “the implementing VAT regulation” have the same meaning as in section 42.

Commencement Information

I1 Sch. 8 para. 99 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)