SCHEDULES

SCHEDULE 2Value added tax: amendments relating to the Northern Ireland Protocol etc

PART 1Amendments of VATA 1994

Other amendments of VATA 1994

I1I28

In Schedule 8 (zero-rating), in Group 18, in Note (2), in paragraph (a), for “a member State” substitute “ the United Kingdom, a member State or an associated country (within the meaning given by Article 2(c) of that Regulation) ”.