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)
”
.