Taxation (Post-transition Period) Act 2020 (c. 26)

SCHEDULES

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

PART 1 U.K. Amendments of VATA 1994

Other amendments of VATA 1994 U.K.

8 U.K. 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) ”.

Commencement Information

I1 Sch. 2 para. 8 in force at Royal Assent for specified purposes, see s. 11(1)(e)

I2 Sch. 2 para. 8 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9