Part 1 Amendments of Value Added Tax Act 1994
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

SCHEDULE 8 VAT Amendments Connected with Withdrawal from EU

Section 43

Part 1 Amendments of Value Added Tax Act 1994

Amendment of the Value Added Tax Act 1994

1

The Value Added Tax Act 1994 is amended as follows.

2

(1)     Section 1 (imposition of charge to value added tax) is amended as follows.

(2)     Omit subsection (3).

(3)     In subsection (4)—

(a)     for “from places outside the member States†substitute “into the United Kingdomâ€, and

(b)     for “a duty of customs†substitute “import dutyâ€.

3

In section 2 (rate of VAT), in subsection (1)—

(a)     omit paragraph (b) (together with the “and†at the end of the paragraph), and

(b)     in paragraph (c), omit “from a place outside the member Statesâ€.

4

Omit section 3A (supplies of electronic, telecommunication and broadcasting services: special accounting schemes).

5

In section 5 (meaning of supply: alteration by Treasury order), in subsection (3), in the words after paragraph (c), omit the words from “and may provide that paragraph 6†to the end.

6

(1)     Section 6 (time of supply) is amended as follows.

(2)     Omit subsections (7) and (8).

(3)     In subsection (14), for “subsections (2)

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