Sch. 1 para. 1 repealed by Value Added Tax Act 1983 (c. 55, SIF 40:2), Sch. 11
Sch. 1 para. 25 repealed by Finance Act 1984 (c. 43, SIF 40:1), Sch. 23 Pt. IV
Sch. 1 para. 30 repealed (1.9.1993) by 1993 c. 34, ss. 4(4)(7), 213, Sch. 23 Pt. I
Sch. 1 para. 34 repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt.II.
Sch. para. 35 repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt.II.
The text of ss. 13, 14(5), Sch. 1 paras 2-8, 12-24, 26-35, Sch. 2 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
The text of ss. 13, 14(5), Sch. 1 paras 2-8, 12-24, 26-35, Sch. 2 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
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In section 1(1) of the
In section 17(3) of that Act for the words from “subject, however” onwards there shall be substituted the words
In section 21 of that Act after subsection (7) there shall be inserted —
References in this section to a place or area outside the United Kingdom do not include references to a place or area in the Isle of Man and in subsection (3)(b) above the reference to a place in the United Kingdom includes a reference to a place in the Isle of Man.
In section 34(1) of that Act after the words “outside the United Kingdom” there shall be inserted the words
In section 35 of that Act after subsection (8) there shall be inserted —
References in this section to a place, area or destination outside the United Kingdom do not include references to a place, area or destination in the Isle of Man and in subsection (3)(b)(i) above the reference to a destination in the United Kingdom includes a reference to a destination in the Isle of Man.
In section 36(1) of that Act after the words “the United Kingdom” there shall be inserted the words
In section 43(5) of that Act for the words “after exportation therefrom” there shall be substituted the words
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In section 63 of that Act after subsection (6) there shall be inserted —
References in this section to a destination or place outside the United Kingdom do not include references to a destination or place in the Isle of Man and in subsections (2) and (4) above references to a place in the United Kingdom and to discharge in the United Kingdom include references to a place in the Isle of Man and to discharge in the Island.
In section 64(1) of that Act after the words “the United Kingdom” there shall be inserted the words
In section 66(1)(a) and (d) of that Act after the words “the United Kingdom” there shall be inserted the words
In section 69(1) and (3) of that Act after the words “between places in the United Kingdom” there shall be inserted the words
In section 70 of that Act after subsection (4) there shall be inserted —
References in this section to a place or destination outside the United Kingdom do not include references to a place or destination in the Isle of Man and in subsection (2) above the reference to some other place in the United Kingdom includes a reference to a place in the Isle of Man.
In section 74 of that Act after subsection (4) there shall be inserted —
References in this section to a place outside the United Kingdom do not include references to a place in the Isle of Man.
In section 78 of that Act after subsection (1) there shall be inserted —
Subsection (1) above does not apply to a person entering the United Kingdom from the Isle of Man as respects anything obtained by him in the Island unless it is chargeable there with duty or value added tax and he has obtained it without payment of the duty or tax.
In section 83(1)(a) of that Act after the words “between ports in the United Kingdom” there shall be inserted the words
In section 90 of that Act after the word “port” there shall be inserted the words
In section 92(1)(c) and (d) of that Act after the words “the United Kingdom” there shall be inserted the words
In section 159(1)(c) of that Act after the words “the United Kingdom” there shall be inserted the words
In paragraph 2(c) of Schedule 3 to that Act after the words “the United Kingdom” there shall be inserted the words
In paragraph 4(1) of Schedule 3 to that Act after the words “outside the United Kingdom” there shall be inserted the words
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In section 8(b) of that Act after the words “the United Kingdom” there shall be inserted the words
In section 10(1) of that Act after the words “manufactured or produced in the United Kingdom” there shall be inserted the words
In section 11(1) of that Act after the words “manufactured or produced outside the United Kingdom” there shall be inserted the words
In section 22(2) and (3)(a) of the
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In section 57 of that Act after the words “whether imported into or produced in the United Kingdom” there shall be inserted the words
In section 58(1) of that Act after the words “whether imported into or produced in the United Kingdom” there shall be inserted the words
In section 59(1) of that Act after the words “imported made-wine” there shall be inserted the words
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Section 14(5).