Introduction Details of the Section
2.Subsection (2) amends sub-paragraph 2(3) of Schedule 11 to the VAT Act 1994 (VATA) to introduce a new sub-paragraph describing the transactions that sub-paragraph 2(3) applies to.
3.Subsection (3) inserts new sub-paragraph (3ZA) into paragraph 2 of Schedule 11 to VATA. The new sub-paragraph specifies that EC Sales Lists can be required for both supplies of goods and services between EU Member States.