SCHEDULES
SCHEDULE 2Value added tax: amendments relating to the Northern Ireland Protocol etc
PART 1Amendments of VATA 1994
Other amendments of VATA 1994
I1I26
In section 18A (fiscal warehousing)—
a
in subsection (4), omit the words after paragraph (f);
b
after that subsection insert—
4A
For the purposes of paragraphs (e) and (f) of subsection (4)—
a
a person is “connected” with a director if that person is the director's spouse or civil partner, or is a relative, or the spouse or civil partner of a relative, of the director or of the director's spouse or civil partner;
b
“managing officer” in relation to a body corporate, means any manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity or as a director;
c
“shadow director” has the meaning given by section 251 of the Companies Act 2006;
d
“close company” has the meaning it has in the Corporation Tax Acts (see Chapter 2 of Part 10 of the Corporation Tax Act 2010).