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Chapter 5
Value-Added Tax
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Amendment of section 2 of Act of 2010
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61. Section 2 of the Act of 2010 is amended—
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(a) in subsection (1), in the definition of “Community”, by the insertion of “, subject to subsection (4A),” before “has the same meaning”,
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(b) in subsection (4), by the insertion of “, subject to subsection (4A),” before “references to Member States”, and
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(c) by the insertion of the following subsection after subsection (4):
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“(4A) In this Act, each reference to—
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(a) Community, and
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(b) Member State,
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shall apply as if the reference included a reference to Northern Ireland, save—
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(i) where the reference occurs in a provision specified in Part 1 of Schedule 9, and
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(ii) in the case of a provision specified in Part 2 of Schedule 9, in so far as the provision applies to services.”.
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