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Value Added Tax Act 1994
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Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
U.K. TABLE OF DERIVATIONS
Notes:U.K.
1This Table shows the derivation of the provisions of the Bill.
2U.K.The following abbreviations are used in the Table:—
Acts of ParliamentU.K.
| CEMA | = Customs and Excise Management Act 1979 c.2 |
| 1984 | = Finance Act 1984 c.43 |
| PACE | = Police and Criminal Evidence Act 1984 c.60 |
| 1985 | = Finance Act 1985 c.54 |
| 1986 | = Finance Act 1986 c.41 |
| 1987 | = Finance Act 1987 c.16 |
| 1988 | = Finance Act 1988 c.39 |
| 1989 | = Finance Act 1989 c.26 |
| 1990 | = Finance Act 1990 c.29 |
| CLSA | = Courts and Legal Services Act 1990 c.41 |
| DLA | = Disability Living Allowance and Disability Working Allowance Act 1991 c.21 |
| 1991 | = Finance Act 1991 c.31 |
| 1992 | = Finance Act 1992 c.20 |
| 1992(2) | = Finance (No.2) Act 1992 c.48 |
| JPRA | = Judicial Pensions and Retirement Act 1993 c.8 |
| 1993 | = Finance Act 1993 c.34 |
| 1994 | = Finance Act 1994 c.9 |
Subordinate legislationU.K.
| S.I.1983/1717 | = The Value Added Tax (Charities Etc.) Order 1983 |
| S.I.1984/489 | = The Value Added Tax (Handicapped Persons) Order 1984 |
| S.I.1984/631 | = The Value Added Tax (Lifeboats) Order 1984 |
| S.I.1984/766 | = The Value Added Tax (Charities Etc.) Order 1984 |
| S.I.1984/767 | = The Value Added Tax (Marine etc. Insurance) Order 1984 |
| S.I.1984/959 | = The Value Added Tax (Handicapped Persons) (No.2) Order 1984 |
| S.I.1985/18 | = The Value Added Tax (Protected Buildings) Order 1985 |
| S.I.1985/431 | = The Value Added Tax (Charities Etc.) Order 1985 |
| S.I.1985/432 | = The Value Added Tax (Finance) Order 1985 |
| S.I.1985/799 | = The Value Added Tax (Hiring of Goods) Order 1985 |
| S.I. 1985/919 | = The Value Added Tax (Handicapped Persons) Order 1985 |
| S.I.1985/1900 | = The Value Added Tax (Welfare) Order 1985 |
| S.I.1986/530 | = The Value Added Tax (Handicapped Persons and Charities) Order 1986 |
| S.I.1987/437 | = The Value Added Tax (Charities) Order 1987 |
| S.I.1987/517 | = The Value Added Tax (Betting, Gaming and Lotteries) Order 1987 |
| S.I. 1987/860 | = The Value Added Tax (Finance) Order 1987 |
| S.I.1987/1806 | = The Value Added Tax (Tour Operators) Order 1987 |
| S.I.1987/1427 | = Value Added Tax (Cash Accounting) Regulations 1987 |
| S.I.1988/507 | = The Value Added Tax (Confectionary) Regulations 1988 |
| S.I.1989/470 | = The Value Added Tax (Fund-Raising Events and Charities) Order 1989 |
| S.I.1989/2272 | = The Value Added Tax (Finance, Health and Welfare) Order 1989 |
| S.I.1990/750 | = The Value Added Tax (Charities) Order 1990 |
| S.I.1990/752 | = The Value Added Tax (Transport) Order 1990 |
| S.I.1990/2037 | = The Value Added Tax (Insurance) Order 1990 |
| S.I.1990/2129 | = The Value Added Tax (Charities) (No.2) Order 1990 |
| S.I.1990/2553 | = The Value Added Tax (Construction of Dwellings and Land) Order 1990 |
| S.I.1991/737 | = The Value Added Tax (Charities) Order 1991 |
| S.I.1991/2534 | = The Value Added Tax (Piped Gas) (Metrication) Order 1991 |
| S.I.1991/2569 | = The Value Added Tax (Buildings and Land) Order 1991 |
| S.I.1991/2727 | = Free Zone Regulations 1991 |
| S.I.1992/628 | = The Value Added Tax (Charities and Aids for Handicapped Persons) Order 1992 |
| S.I.1992/3065 | = The Value Added Tax (Motor Vehicles for the Handicapped) Order 1992 |
| S.I.1992/3095 | = Customs and Excise (Single Market etc.) Regulations 1992 |
| S.I.1992/3126 | = The Value Added Tax (Transport) Order 1992 |
| S.I.1992/3127 | = The Value Added Tax (Means of Transport) Order 1992 |
| S.I.1992/3128 | = The Value Added Tax (Reverse Charge) Order 1992 |
| S.I.1992/3131 | = The Value Added Tax (Tax Free Shops) Order 1992 |
| S.I.1992/3223 | = The Value Added Tax (International Services and Transport) Order 1992 |
| S.I.1993/765 | = The Value Added Tax (Increase for Consideration for Fuel) Order 1993 |
| S.I.1993/766 | = The Value Added Tax (Increase of Registration Limits) Order 1993 |
| S.I.1993/767 | = The Value Added Tax (Protective Boots and Helmets) Order 1993 |
| S.I.1993/2328 | = The Value Added Tax (Reverse Charge) Order 1993 |
| S.I.1993/2498 | = The Value Added Tax (Beverages) Order 1993 |
| S.I.1993/2952 | = Value Added Tax (Increase of Consideration for Fuel) (No.2) Order 1993 |
| S.I.1993/2953 | = Value Added Tax (Increase of Registration Limits) (No.2) Order 1993 |
| S.I.1994/686 | = Value Added Tax (Tax Free Shops) Order 1994 |
| S.I.1994/687 | = Value Added Tax (Sport, Physical Education and Fund-raising Events) Order 1994 |
| S.I.1994/1188 | = Value Added Tax (Education) Order 1994 |
| Provision | Derivation |
|---|---|
| 1(1) | 1983 s.1; amended 1992(2) Sch.3 para.2. |
| (2) | 1983 s.2(3). |
| (3) | 1983 s.2A(4); added 1992(2) Sch.3 para.3. |
| (4) | 1983 s.2B(1); added 1992(2) Sch.3 para.3. |
| 2 | 1983 s.9; amended 1991 s.13; 1992(2) Sch.3 para.11; 1993 s.42(2). |
| 3 | 1983 s.2C; added 1992(2) Sch.3 para.3. |
| 4 | 1983 s.2(1), (2). |
| 5 | 1983 s.3; amended 1992(2) Sch.3 para.4. |
| 6(1) to (3) | 1983 s.4 |
| (4) to (6) | 1983 s.5(1) to (3) |
| (7), (8) | 1983 s.5(3A), (3B); added 1992(2) Sch.3 para.6(1). |
| (9) to (13) | 1983 s.5(4) to (8). |
| (14) | 1983 s.5(9); amended 1993 s.45(2). |
| (15) | 1983 s.5(10); amended 1992(2) Sch.3 para.6(3). |
| 7(1), (2) | 1983 s.6(1), (2); 1987 s.12(2); 1992(2) Sch.3 para.7(1), (2); 1993 s.44(3). |
| (3) to (7) | 1983 s.6(2A), (2B), (2C), (2D), (3); 1992(2) Sch.3 para.7(3). |
| (8) | 1983 s.6(4); 1992(2) Sch.3 para.7(4). |
| (9) | 1983 s.6(4A); 1992(2) Sch.3 para.7(5). |
| (10) | 1983 s.6(5). |
| (11) | 1983 s.6(6); 1992(2) Sch.3 para.7(6). |
| 8(1) to (5) | 1983 s.7(1) to (5); 1987 Sch.2 para.1. |
| (6) | 1983 s.7(6); 1992(2) Sch.3 para.8. |
| 9 | 1983 s.8. |
| 10 | 1983 s.2A(1) to (3); added 1992(2) Sch.3 para.3. |
| 11 | 1983 s.8A; added 1992(2) Sch.3 para.10. |
| 12 | 1983 s.8B; added 1992(2) Sch.3 para.10. |
| 13 | 1983 s.8C; added 1992(2) Sch.3 para.10; amended 1993 s.44(3)(b). |
| 14 | 1983 s.8D; added 1993 s.44. |
| 15 | 1983 s.2B(2) to (4); added 1992(2) Sch.3 para.3. |
| 16(1) | 1983 s.24(1); substituted 1992(2) Sch.3 para.25. |
| (2) | 1983 s.24(2). |
| 17(1) | 1983 s.24(1); substituted 1992(2) Sch.3 para.25. |
| (2) | CEMA s.100C(1); 1984 Sch.4 Pt.I; S.I.1991/2727. |
| (3) | CEMA s.100B; 1984 Sch.4 Pt.I; S.I.1991/2727. |
| (4) | CEMA s.100C(3), (4); 1984 Sch.4 Pt.I; S.I.1991/2727. |
| 18 | 1983 s.35; substituted 1992(2) Sch.3 para.35. |
| 19 | 1983 s.10; amended 1992(2) Sch.3 para.12. |
| 20 | 1983 s.10A; added 1992(2) Sch.3 para.13. |
| 21(1), (2) | 1983 s.11(1), (2); amended 1992(2) Sch.3 para.14. |
| (3) | 1983 s.11(2A); added 1992(2) Sch.3 para.14. |
| 22 | 1983 s.12. |
| 23 | 1983 s.13. |
| 24(1), (2) | 1983 s.14(3); amended and para.(aa) added 1992(2) Sch.3 para.15(2). |
| (3) | 1983 s.14(3A); added 1990 s.12(2); amended 1992(2) Sch.3 para.15(3). |
| (4) | 1983 s.14(3B); added 1991 s.14. |
| (5) | 1983 s.14(4); amended 1992(2) Sch.3 para.15(4). |
| (6) | 1983 s.14(9); amended 1992(2) Sch.3 para.15(5), (6). |
| (7) | 1983 s.14(11); added 1990 s.12(3). |
| 25(1), (2) | 1983 s.14(1), (2); amended 1992(2) Sch.3 para.15(1). |
| (3) to (6) | 1983 s.14(5) to (8). |
| (7) | 1983 s.14(10); amended 1992(2) Sch.3 para.15(5), (6). |
| 26(1) to (3) | 1983 s.15(1) to (3); substituted 1987 s.12(1); subs.(3)(d) added 1989 s.26; amended and subs.(2)(ba) added 1992(2) Sch.3 para.16. |
| (4) | 1983 s.15(4) |
| 27 | 1983 s.26; amended 1992(2) Sch.3 para.27. |
| 28 | 1983 s.38C; added 1992 s.6. |
| 29 | 1988 s.22. |
| 30(1), (2) | 1983 s.16(1), (2). |
| (3) | 1983 s.16(3); amended 1992(2) Sch.3 para.17(1). |
| (4) | 1983 s.16(4). |
| (5) | 1983 s.16(5). |
| (6) | 1983 s.16(6); amended 1986 s.12(1); 1992(2) Sch.3 para.17(2). |
| (7) | 1983 s.16(6A); added 1990 s.13. |
| (8), (9) | 1983 s.16(7), (8); amended 1992(2) Sch.3 para.17(3). |
| (10) | 1983 s.16(9); amended 1986 s.12(2). |
| 31 | 1983 s.17; amended 1992(2) Sch.3 para.18. |
| 32 | 1983 s.18; amended 1992(2) Sch.3 para.19. |
| 33(1), (2) | 1983 s.20(1), (2); amended 1992(2) Sch.3 para.21. |
| (3) | 1983 s.20(3); para.(j) substituted Broadcasting Act 1990 c.42 Sch.20 para.37. |
| (4) | 1983 s.20(4). |
| (5) | 1983 s.20(4A); added Broadcasting Act 1990 c.42 Sch.20 para.37. |
| (6) | 1983 s.20(5). |
| 34 | 1983 s.36; amended 1992(2) Sch.3 para.36. |
| 35(1), (2) | 1983 s.21(1), (2); substituted 1989 Sch.3 para.5; amended 1992(2) Sch.3 para.23(1). |
| (3) | 1983 s.21(2A); added 1992(2) Sch.3 para.23(2). |
| 36 | 1990 s.11; amended 1991 s.15; 1993 s.48. |
| 37(1) | 1983 s.19(1); amended 1992(2) Sch.3 para.20(1). |
| (2) | 1983 s.19(1A); added 1986 s.13; amended 1992(2) Sch.3 para.20(2). |
| (3), (4) | 1983 s.19(2); amended 1992(2) Sch.3 para.20(3), (4). |
| 38 | 1983 s.25; amended 1992(2) Sch.3 para.26. |
| 39 | 1983 s.23; amended 1987 Sch.2 para.2; 1992(2) Sch.3 para.24. |
| 40 | 1983 s.20A; added 1992(2) Sch.3 para.22. |
| 41(1), (2) | 1983 s.27(1), (2). |
| (3), (4) | 1983 s.27(2A), (2B); added 1984 s.11; amended 1992(2) Sch.3 para.28. |
| (5) | 1983 s.27(3). |
| (6) | 1983 s.27(4); amended National Health Service and Community Care Act 1990 (c.19) Sch.8 para.9; Health and Personal Social Services (Northern Ireland Consequential Amendments) Order 1991 S.I.195 Art.5. |
| (7) | 1983 s.27(5); added National Health Service and Community Care Act 1990 (c.19) s.61(4). |
| (8) | 1983 s.27(6); added Health and Personal Social Services (Northern Ireland Consequential Amendments) Order 1991 S.I.195 Art.5. |
| 42 | 1983 s.28; amended 1990 s.10(8). |
| 43(1) | 1983 s.29(1); amended 1992(2) Sch.3 para.29. |
| (2) | 1983 s.29(2) |
| (3) | 1983 s.29(3), (3A); added 1991 s.16. |
| (4) to (8) | 1983 s.29(4) to (8); amended Companies Consolidation (Consequential Provisions) Act 1985 (c.9) Sch.2; Companies Act 1989 (c.40) Sch.18 para.27. |
| 44(1), (2), (3) | Section 29A added 1987 s.15; s.29A(1), (2) amended 1990 s.14(2); 1992(2) Sch.3 para.30(1), (2). |
| (4) | 1983 s.29A(3A); added 1990 s.14(3). |
| (5) to (10) | 1983 s.29A(4) to (9); amended 1992(2) Sch.3 para.30(3). |
| 45 | 1983 s.30; amended 1992(2) Sch.3 para.31. |
| 46(1) to (4) | 1983 s.31(1) to (4); amended 1992(2) Sch.3 para.32(1). |
| (5) | 1983 s.31(5); added 1985 s.31. |
| (6) | 1983 s.31(6); added 1992(2) Sch.3 para.32(2). |
| 47(1) | 1983 s.32(2); substituted 1992(2) Sch.3 para.33. |
| (2), (3) | 1983 s.32(3), (4). |
| 48 | 1983 s.32A; added 1992(2) Sch.3 para.34. |
| 49 | 1983 s.33. |
| 50 | 1983 s.34. |
| 51 | 1983 s.35A; added 1989 Sch.3 para.6. |
| 52 | 1983 s.37; substituted 1992(2) Sch.3 para.37. |
| 53 | 1983 s.37A; added 1987 s.16. |
| 54 | 1983 s.37B; added 1992(2) s.16. |
| 55 | 1983 s.37C; added 1993 s.45. |
| 56(1), (2) | 1986 s.9(1), (2). |
| (3)(a) | 1986 s.9(3)(a). |
| (b) | 1986 s.9(3)(aa); added 1992(2) Sch.3 para.94. |
| (c) to (e) | 1986 s.9(3)(b) to (d). |
| (4) | 1986 s.9(4). |
| (5) | 1986 s.9(5); amended 1992(2) Sch.3 para.94. |
| (6) to (10) | 1986 s.9(6) to (10); amended Road Traffic (Consequential Provisions) Act 1988 (c.54) Sch.3 para.32. |
| 57(1) | 1986 Sch.6 para.1. |
| (2), (3) | 1986 Sch.6 para.2; Table A substituted S.I.1993/765; amended S.I.1993/2952. |
| (4) | 1986 Sch.6 para.4; amended 1993 s.43(3). |
| (5) | 1986 Sch.6 para.5(1); amended 1993 s.43(2)(a), (b). |
| (6) | 1986 Sch.6 para.5(2). |
| (7) | 1986 Sch.6 para.6(1); amended 1993 s.43(2)(c). |
| (8) | 1986 Sch.6 para.6(2); amended 1993 s.43(2)(d). |
| 58 | 1983 s.38; amended 1992(2) Sch.3 para.38. |
| 59(1) | 1985 s.19(1). |
| (2) | 1985 s.19(2)(a), (c); amended 1993 Sch.2 para.5(1). |
| (3) | 1985 s.19(3); amended 1993 Sch.2 para.5(2). |
| (4) | 1985 s.19(4); substituted 1993 Sch.2 para.6(1). |
| (5) | 1985 s.19(5); amended 1993 Sch.2 para.6(2),7. |
| (6) | 1985 s.19(5A); added 1993 Sch.2 para.6(3). |
| (7) to (10) | 1985 s.19(6) to (9). |
| (11) | 1993 Sch.2 para.5(3),7(2), (4). |
| 60(1) | 1985 s.13(1); amended 1993 Sch.2 para.3(2)(a). |
| (2)(a) | 1985 s.13(2)(ba); added 1992(2) Sch.3 para.77(1)(b). |
| (b) | 1985 s.13(2)(a). |
| (c) | 1985 s.13(2)(b); amended 1992(2) Sch.3 para.77(1)(a). |
| (d) | 1985 s.13(2)(d); added 1990 s.11(12). |
| (e) | 1985 s.13(2)(c). |
| (3) | 1985 s.13(3). |
| (4) to (6) | 1985 s.13(5) to (7). |
| (7) | 1985 s.27(1). |
| 61(1) to (5) | 1986 s.14(1) to (5). |
| (6) | 1986 s.14(8). |
| 62 | 1985 s.13A; added 1989 s.23. |
| 63(1) | 1985 s.14(1); amended 1992 s.7(1). |
| (2) | 1985 s.14(2); substituted 1988 s.16(2); amended 1993 Sch.2 para.1. |
| (3) | 1985 s.14(4); amended 1988 s.16(3); 1994 s.45. |
| (4) to (6) | 1985 s.14(4A), (4B), (4C); added 1993 Sch.2 para.1(2). |
| (7) | 1985 s.14(5); amended 1988 s.16(4). |
| (8), (9) | 1985 s.14(5A), (5B); added 1988 s.16(5); amended 1992(2) Sch.3 para.78; 1993 Sch.2 para.1(3); 1994 s.45. |
| (10), (11) | 1985 s.14(6), (7). |
| 64 | 1985 s.14A; added 1988 s.17. |
| (1) | 1985 s.14A(1); amended 1993 Sch.2 para.2(1). |
| (2), (3) | 1985 s.14A(2), (3); substituted 1993 Sch.2 para.2(2). |
| (4) | 1985 s.14A(4); amended 1993 Sch.2 para.2(3). |
| (5) | 1985 s.14A(5). |
| (6) | 1985 s.14A(6); amended 1993 Sch.2 para.2(4). |
| (7) | 1985 s.14A(7). |
| 65 | 1985 s.14B; added 1992(2) Sch.3 para.79. |
| 66 | 1985 s.17A(1) to (8), (10); added 1992(2) Sch.3 para.82. |
| 67(1) | 1985 s.15(1)(a), (aa), (b); amended 1988 s.18(1); 1992(2) Sch.3 para.80(1). |
| (2) | 1985 s.15(2). |
| (3) | 1985 s.15(3); amended 1988 s.18(2); 1992(2) Sch.3 para.80(2). |
| (4) | 1985 s.15(3A); added 1988 s.18(3); amended 1992(2) Sch.3 para.80(3). |
| (5), (6) | 1985 s.15(3B), (3C); added 1992(2) Sch.3 para.80(4). |
| (7) | 1985 s.15(3D); added 1992(2) s.16(5). |
| (8) to (11) | 1985 s.15(4) to (7). |
| 68 | 1985 s.16. |
| 69(1) | 1985 s.17(1); amended 1988 s.19(1)(b). |
| (a) | 1985 s.17(1)(a); amended 1988 s.19(1)(a); 1992(2) Sch.3 para.81(a). |
| (b) | 1985 s.17(1)(aa); added 1992(2) Sch.3 para.81(b). |
| (c), (d), | 1985 s.17(1)(b), (c). |
| (e), (f) | 1985 s.17(1)(d), (e); added 1986 s.15(1). |
| (2) | 1985 s.17(2). |
| (3) | 1985 s.17(3); amended 1988 s.19(2). |
| (4) | 1985 s.17(4)(a), (c) to (e). |
| (5) to (9) | 1985 s.17(5) to (7), (9), (10). |
| (10) | |
| 70 | 1985 s.15A; added 1993 Sch.2 para.3(1). |
| 71 | 1985 s.33(2), (3). |
| 72(1) | 1983 s.39(1); amended 1985 s.12(2). |
| (2) | 1983 s.39(1A); added 1985 s.12(3); para.(ba) added 1992(2) Sch.3 para.39(1)(b); amended 1990 s.11(11)(a); 1992(2) Sch.3 para.39(1)(a). |
| (3) | 1983 s.39(2); amended 1985 s.12(2), (4). |
| (4) to (7) | 1983 s.39(2A), (2B), (2C), (2D); added 1985 s.12(5); amended 1992(2) Sch.3 para.39(2). |
| (8) | 1983 s.39(3); amended 1985 s.12(2). |
| (9) | 1983 s.39(3A); added 1985 s.12(6). |
| (10) | 1983 s.39(4); amended 1992(2) Sch.3 para.39(3). |
| (11) | 1983 s.39(5). |
| (12) | 1983 s.39(9); 1985 s.33(5)(a). |
| (13) | 1985 s.33(5)(a); amended 1992(2) Sch.3 para.86. |
| 73(1) | 1983 Sch.7 para.4(1). |
| (2), (3) | 1983 Sch.7 para.4(2), (2A); substituted 1988 s.15(2); amended 1990 s.15(1); 1992(2) Sch.3 para.66(1). |
| (4), (5) | 1983 Sch.7 para.4(3), (4); Bankruptcy (Scotland) Act 1985 (c.66) s.75(11). |
| (6) | 1983 Sch.7 para.4(5); amended 1988 s.15(3); 1992(2) Sch.3 para.66(2). |
| (7) | 1983 Sch.7 para.4(6); amended 1985 Sch.7 para.1(2); 1992(2) Sch.3 para.66(3). |
| (8) | 1983 Sch.7 para.4(6A); added 1985 Sch.7 para.1(3). |
| (9), (10) | 1983 Sch.7 para.4(9), (10); amended 1988 s.15(4); Bankruptcy (Scotland) Act 1985 (c.66) s.75(11). |
| 74(1) | 1985 s.18(1); amended 1988 s.14(8)(b); 1990 s.16(2); 1992(2) Sch.3 para.83; 1993 Sch.2 para.4(1). |
| (2) | 1985 s.18(3); amended 1990 s.16(3); 1993 Sch.2 para.4(1). |
| (3) | 1985 s.18(3A); added 1993 Sch.2 para.4(2), (3). |
| (4) to (7) | 1985 s.18(6), (7), (8)(a), (b), (9); amended 1990 s.16(5). |
| (8) | 1993 Sch.2 para.4(3). |
| 75 | 1983 Sch.7 para.4A; added 1992(2) Sch.3 para.67; amended Bankruptcy (Scotland) Act 1985 (c.66) s.75(11). |
| 76(1) | 1985 s.21(1); amended 1988 s.19(3); 1992(2) Sch.3 para.84(1). |
| (2) | 1985 s.21(1A); added 1988 s.19(3);. |
| (3) to (5) | 1985 s.21(2) to (4). |
| (6) | 1985 s.21(4A); added 1992(2) Sch.3 para.84(2). |
| (7) to (10) | 1985 s.21(5) to (8); amended 1992(2) Sch.3 para.84(3), (4); Bankruptcy (Scotland) Act 1985 (c.66) s.75(11). |
| 77 | 1985 s.22(1) to (5), (6); amended 1992(2) Sch.3 para.85. |
| 78 | 1983 s.38A; added 1991 s.17 |
| (1) to (8) | 1983 s.38A(1) to (8). |
| (9) | 1983 s.38A(8A); added 1992(2) s.15(2). |
| (10) to (12) | 1983 s.38A(9) to (11). |
| (13) | 1983 s.38A(12); 1992(2) s.15(4). |
| 79(1) to (3) | 1985 s.20(1) to (3); substituted 1988 s.20; 1994 s.46. |
| (4) | 1985 s.20(3A); added 1992(2) s.15(1). |
| (5) to (7) | 1985 s.20(4), (5), (7); substituted 1988 s.20. |
| 80 | 1989 s.24; S.I.1989/2271. |
| 81(1), (2) | 1983 s.38B; added 1991 s.17. |
| (3) to (5) | 1988 s.21; amended 1994 s.45. |
| 82(1) | 1983 s.40(1), Sch.8 para.1; 1985 s.30(1). |
| (2) | 1983 s.40; 1994 s.7(1) |
| (3), (4) | 1985 Sch.8 para.6. |
| 83(a) | 1983 s.40(1)(a). |
| (b) | 1983 s.40(1)(b); amended 1992(2) Sch.3 para.40(a). |
| (c) | 1983 s.40(1)(c). |
| (d) | 1983 s.40(1)(fa); added 1992(2) Sch.3 para.40(c). |
| (e) | 1983 s.40(1)(d); substituted 1987 Sch.2 para.4. |
| (f) | 1983 s.40(1)(g). |
| (g) | 1983 s.40(1)(e). |
| (h) | 1983 s.40(1)(f); amended 1990 s.11(11)(b). |
| (j) | 1983 s.40(1)(da); added 1992(2) Sch.3 para.40(b). |
| (k) | 1983 s.40(1)(h). |
| (l) | 1983 s.40(1)(n); amended 1992(2) Sch.3 para.40(f). |
| (m) | 1983 s.40(1)(hza); added 1992(2) s.16(2). |
| (n) | 1983 s.40(1)(o); added 1985 s.24(1); amended 1992(2) Sch.3 para.40(g). |
| (o) | 1986 s.14(6). |
| (p) | 1983 s.40(1)(m); amended 1992(2) Sch.3 para.40(e). |
| (q), (r) | 1983 s.40(1)(p), (q); added 1985 s.24(1). |
| (s) | 1983 s.40(1)(ha); added 1991 s.17(1). |
| (t) | 1983 s.40(1)(s); added 1989 s.24(9). |
| (u) | 1983 s.40(1)(hh); added 1986 s.10(2). |
| (v) | 1983 s.40(1)(j). |
| (w) | 1983 s.40(1)(ja); added 1992(2) Sch.3 para.40(d). |
| (x) | 1983 s.40(1)(k). |
| (y) | 1983 s.40(1)(r); added S.I.1987/1427 reg.11. |
| (z) | 1983 s.40(1)(l). |
| 84(1) | |
| (2) | 1983 s.40(2); amended 1985 s.24(3). |
| (3) | 1983 s.40(3); amended 1985 s.24(4). |
| (4) | 1983 s.40(3ZA); added 1993 s.46(1). |
| (5) | 1983 s.40(3B); added (as (3A)) 1985 s.24(5); amended 1986 s.10(3). |
| (6) | 1983 s.40(1A); added 1985 s.24(2) and amended 1993 Sch.2 para.3(2)(b); 1986 s.14(6). |
| (7) | 1983 s.40(3A); added 1986 s.10(3). |
| (8) to (10) | 1983 s.40(4) to (6); amended 1994 s.18(3). |
| (11) | 1993 s.46(2). |
| 85 | 1985 s.25. |
| 86 | 1985 s.26(1), (2)(a), (3); amended Tribunals and Inquiries Act 1992 (c.53) Sch.3 para.17. |
| 87 | 1985 s.29. |
| 88(1) | 1983 s.41(1); amended 1992(2) Sch.3 para.41(1). |
| (2), (3) | 1983 s.41(2), (3). |
| (4) | 1983 s.41(3A); added 1992(2) Sch.3 para.41(2). |
| (5), (6) | 1983 s.41(4), (5). |
| (7) | 1983 s.41(6); added 1992(2) Sch.3 para.41(3). |
| 89(1) | 1983 s.42(1). |
| (2) | 1983 s.42(1A); added 1989 Sch.3 para.7(1). |
| (3) | 1983 s.42(2); amended 1989 Sch.3 para.7(2). |
| 90 | 1983 s.43; amended 1992(2) Sch.3 para.42. |
| 91 | 1983 s.44; amended Transfer of Functions (Economic Statistics) Order 1989 S.I.1989/992. |
| 92 | 1983 s.46A; amended 1992(2) Sch.3 para.44. |
| 93 | 1983 s.46B; amended 1992(2) Sch.3 para.44. |
| 94 | 1983 s.47. |
| 95(1) | 1983 s.47A(1); added 1992(2) Sch.3 para.45. |
| (2) | 1983 s.47A(1A); added S.I. 1992/3127. |
| (3) to (5) | 1983 s.47A(2) to (4); added 1992(2) Sch.3 para.45. |
| 96(1) | 1983 s.48(1); amended 1987 s.13; 1989 Sch.3 para.9; 1992(2) Sch.3 para.46(1). |
| (2) | 1983 s.48(9); added 1992(2) Sch.3 para.46(4). |
| (3) | 1983 s.48(1A); added 1992(2) Sch.3 para.46(2). |
| (4) | 1983 s.20(6). |
| (5) | 1983 s.48(1B); added 1992(2) Sch.3 para.46(2). |
| (6), (7) | 1983 s.48(4) |
| (8) to (11) | 1983 s.48(5) to (8); amended 1992(2) Sch.3 para.46. |
| 97(1) | 1983 s.45(1). |
| (2) | 1985 s.26(2)(b), 27(3)(c). |
| (3), (4) | 1983 s.45(3), (4); amended 1987 s.16(2); 1992 s.6(2); para.(d) added 1989 Sch.3 para.8; para.(e) added 1992(2) s.16(3). |
| (5) | 1983 s.45(2); 1985 s.15(8), 17(8), 17A(9), 18(8). |
| 98 | 1983 s.46; amended 1992(2) Sch.3 para.43. |
| 99 | 1983 s.49; amended 1992(2) Sch.3 para.47. |
| 100 | |
| 101 | |
| 102 | |
| Schedule 1 | |
| para.1(1) to (4) | 1983 Sch.1 para.1(1) to (4); substituted 1987 s.14(2); 1990 s.10(2), (3); amended 1992(2) Sch.3 para.48; S.I.1993/766; S.I.1993/2953. |
| (5), (6) | 1983 Sch.1 para.1(4A), (4B); added 1992(2) Sch.3 para.48. |
| (7) | 1983 Sch.1 para.1(5); substituted 1987 s.14(2); amended 1988 s.14(2); 1990 s.10(4); 1992(2) Sch.3 para.48. |
| (8) | 1983 Sch.1 para.1(6); added 1989 Sch.3 para.10(a); amended 1990 s.10(5). |
| para.2(1) to (6) | 1983 Sch.1 para.1A(1) to (6); added 1986 s.10(1); amended 1992(2) Sch.3 para.49(1). |
| (7)(a), (b) | 1983 Sch.1 para.1A(7)(a), (b); added 1986 s.10(1). |
| (c) | 1983 Sch.1 para.1A(7)(ba); added 1992(2) Sch.3 para.49(2). |
| (d) to (f) | 1983 Sch.1 para.1A(7)(c) to (e); added 1986 s.10(1). |
| (8) | 1983 Sch.1 para.1A(8); added 1986 s.10(1). |
| para.3 | 1983 Sch.1 para.1B; added 1992(2) Sch.3 para.50. |
| para.4 | 1983 Sch.1 para.2; substituted 1987 s.14(3); amended 1988 s.14(2); 1989 Sch.3 para.10(b); 1992(2) Sch.3 para.51; S.I.1993/766; S.I.1993/2953. |
| para.5 to 8 | 1983 Sch.1 para.3, 4, 4A, 4B; substituted 1990 s.10(6); amended 1992(2) Sch.3 para.52. |
| para.9, 10 | 1983 Sch.1 para.5,5A; substituted 1988 s.14(4); amended 1992(2) Sch.3 para.53; repealed in part 1992(2) Sch.18 Pt.V. |
| para.11, 12 | 1983 Sch.1 para.7, 7A; substituted 1988 s.14(5); amended 1992(2) Sch.3 para.54, 55. |
| para.13(1) | 1983 Sch.1 para.8A(1); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.56. |
| (2) | 1983 Sch.1 para.9(1); amended 1992(2) Sch.3 para.57. |
| (3) | 1983 Sch.1 para.10; substituted 1988 s.14(6). |
| (4) | 1983 Sch.1 para.8A(1A), 9(1A); added 1992(2) Sch.3 para.56, 57. |
| (5) | 1983 Sch.1 para.8A(1B), 9(1B); added 1992(2) Sch.3 para.56, 57. |
| (6) | 1983 Sch.1 para.8A(2); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.56. |
| para.14, 15 | 1983 Sch.1 para.11, 12; substituted 1988 s.14(7); amended 1992(2) Sch.3 para.58. |
| para.16 | 1983 Sch.1 para.13; substituted 1987 s.14(10). |
| para.17 | 1983 Sch.1 para.14. |
| para.18 | 1983 Sch.1 para.9(2); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.57. |
| para.19 | 1983 Sch.1 para.15. |
| Schedule 2 | 1983 Sch.1A; added 1992(2) Sch.3 para.59. |
| Schedule 3 | 1983 Sch.1B; added 1992(2) Sch.3 para.59; amended S.I.1993/766; S.I.1993/2953. |
| Schedule 4 | |
| para.1 to 4 | 1983 Sch.2 para.1 to 4; amended 1989 Sch.3 para.11. |
| para.5(1), (2) | 1983 Sch.2 para.5(1), (2); amended 1989 Sch.3 para.11; 1993 s.47(2). |
| (3) | 1983 Sch.2 para.5(2A); added 1993 s.47(3). |
| (4) | 1983 Sch.2 para.5(3). |
| (5) | 1983 Sch.2 para.5(3A); added 1993 s.47(4). |
| (6) | 1983 Sch.2 para.5(4). |
| para.6 | 1983 Sch.2 para.5A; added 1992(2) Sch.3 para.60. |
| para.7 | 1983 Sch.2 para.6 |
| para.8(1), (2) | 1983 Sch.2 para.7(1), (2); amended 1992(2) Sch.3 para.60. |
| (3) | 1983 Sch.2 para.7(2A); added 1992(2) s.16(4). |
| (4) | 1983 Sch.2 para.7(3) |
| para.9 | 1983 Sch.2 para.8; added 1989 Sch.3 para.11. |
| Schedule 5 | |
| para.1 to 6 | 1983 Sch.3 para.1 to 6 |
| para.7 | 1983 Sch.3 para.6A; added S.I.1985/799. |
| para.8 | 1983 Sch.3 para.7; amended S.I.1985/799. |
| para.9 | 1983 Sch.3 para.8; added S.I.1992/3128; substituted S.I.1993/2328. |
| para.10 | S.I.1993/2328 para.4. |
| Schedule 6 | |
| para.1 | 1983 Sch.4 para.1; amended 1987 s.17(1); Income and Corporation Taxes Act 1988 (c.1) Sch.29. |
| para.2 | 1983 Sch.4 para.3. |
| para.3 | 1983 Sch.4 para.3A; added 1992(2) Sch.3 para.61. |
| para.4 | 1983 Sch.4 para.4 |
| para.5, 6, 7 | 1983 Sch.4 para.6, 7 ,8; amended 1992(2) Sch.3 para.61. |
| para.8 | 1983 Sch.4 para.8A; added 1992(2) Sch.3 para.61. |
| para.9 | 1983 Sch.4 para.9; amended 1986 s.11; 1989 Sch.3 para.4(2). |
| para.10 | 1983 Sch.4 para.10. |
| para.11 | 1983 Sch.4 para.11; substituted 1992(2) Sch.3 para.61. |
| para.12, 13 | 1983 Sch.4 para.12, 13. |
| Schedule 7 | 1983 Schedule 4A; added 1992(2) Sch.3 para.62. |
| Schedule 8 | 1983 Schedule 5 |
| Group 1 to 4 | Group 1 to 4; amended 1984 Sch.6 para.1; S.I.1988/507; 1989 s.19; S.I.1986/530; S.I.1992/628. |
| Group 5 | Group 8; substituted 1989 Sch.3 para.1; amended S.I.1990/2553. |
| Group 6 | Group 8A; added 1984 Sch.6 para.8. |
| Item 1, 2 | Group 8A Item 1, 2; amended 1989 Sch.3 para.2. |
| Notes (1) to (8) | Group 8A Notes (1), (1A), (2), (3), (4), (6), (6A), (7); amended S.I.1985/18; 1989 Sch.3 para.2; Planning (Consequential Provisions) Act 1990 c.11 Sch.2 para.61; Planning (Northern Ireland) Order 1991 S.I.1220 (N.I. 11). |
| Group 7 | Group 9; substituted S.I.1992/3223. |
| Group 8 Item 1 to 13 | Group 10 Item 1 to 10, 12 to 14; amended S.I.1984/631; S.I.1987/1806; S.I.1990/752; S.I.1992/628; S.I.1992/3126; S.I.1992/3223. |
| Notes (1) to (9) | Group 10 Notes (1), (2), (2A), (3) to (8); amended S.I.1987/1806; S.I.1990/752; S.I.1992/3126. |
| Group 9 | Group 11; amended 1989 Sch.3 para.3. |
| Group 10 | Group 12. |
| Group 11 | Group 13. |
| Group 12 Item 1 to 20 | Group 14 Item 1 to 10, 10A, 10B, 11, 12, 12A, 13 to 17; amended DLA Sch.2 para.13; S.I.1984/489; S.I.1984/959; S.I.1986/530; S.I.1987/437; S.I.1992/628; S.I.1992/3065. |
| Notes (1) to (9) | Group 14 Notes (1) to (9); amended DLA Sch.2 para.13; S.I.1984/959; S.I.1985/919; S.I.1986/530. |
| Group 13 | Group 15 Item 1, 3, 4, Notes (2) to (6); amended 1992(2) Sch.3 para.63; S.I.1992/3095 Sch.1 para.8. |
| Group 14 | Group 15A; added S.I.1992/3131; S.I.1994/686. |
| Group 15 Item 1 to 10 | Group 16 Item 1 to 10; amended S.I.1986/530; S.I.1987/437; S.I.1990/750; S.I.1991/737. |
| Notes (1) to (12) | Group 16 Notes (1), (3) to (13); amended S.I.1983/1717; S.I.1984/766; S.I.1985/431; S.I.1986/530; S.I.1987/437; S.I.1989/470; S.I.1990/750; S.I.1990/2129; S.I.1991/737. |
| Group 16 | Group 17; amended 1989 s.22; S.I.1993/767. |
| Schedule 9 | Schedule 6 |
| Group 1 Item 1(a) to (n) | Group 1 Item 1(a), (aa), (b) to (l); substituted 1989 Sch.3 para.4; amended S.I.1990/2553; S.I.1991/2569. |
| Notes (1) to (16) | Group 1 Notes (1) to (6), (6A), (7) to (10), (10A), (10B), (11) to (13); amended S.I.1990/2553; S.I.1991/2569. |
| Group 2 | Group 2; amended S.I.1990/2037. |
| Group 3 | Group 3. |
| Group 4 | Group 4 Item 1, 2, Notes (1), (2), (4); amended S.I.1987/517. |
| Group 5 Item 1 to 9 | Group 5 Item 1 to 6, 6A, 7, 8; 1987 s.18(1); S.I.1987/860; S.I.1989/2272. |
| Notes (1) to (6) | Group 5 Notes (1) to (6); amended S.I.1985/432; S.I.1989/2272. |
| Group 6 | Substituted S.I.1994/1188. |
| Group 7 Item 1 to 11 | Group 7 Item (1) to (11); amended Opticians Act 1989 (c.44) s.37(3); S.I.1985/1900; 1988 s.13; S.I.1989/2272. |
| Notes (1) to (7) | Group 7 Notes (1) to (7); amended S.I.1985/1900; 1988 s.13. |
| Group 8 | Group 8. |
| Group 9 | Group 9. |
| Group 10 | Group 10; amended S.I.1994/687. |
| Group 11 | Group 11; amended Inheritance Tax 1984 (c.51) Sch.8 para.24; 1985 Sch.26 para.26; 1986 s.100. |
| Group 12 | Group 12 Item 1, 2, Notes (1), (1A), (2); added S.I.1989/470; amended S.I.1991/737; S.I.1994/687. |
| Schedule 10 | 1983 Schedule 6A; added 1989 Sch.3 para.6. |
| para.1, 2 | 1983 Sch.6A para.1,2; amended S.I.1991/2569. |
| para.3(1) to (6) | 1983 Sch.6A para.3(1) to (6); amended S.I.1991/2569. |
| (7), (8) | 1983 Sch.6A para.3(8), (9). |
| (9) | 1983 Sch.6A para.3(10); added S.I.1991/2569. |
| para.4, 5 | 1983 Sch.6A para.4, 5; amended S.I.1991/2569. |
| para.6(1), (2) | 1983 Sch.6A para.6(1),(2); amended S.I.1991/2569. |
| (3), (4) | 1983 Sch.6A para.6(2A), (2B); added S.I.1991/2569. |
| (5) | 1983 Sch.6A para.6(3). |
| (6) to (8) | 1983 Sch.6A para.6(4) to (6); added S.I.1991/2569. |
| para.7 | 1983 Sch.6A para.6A; added S.I.1991/2569. |
| para.8, 9 | 1983 Sch.6A para.7, 8; amended S.I.1991/2569. |
| Schedule 11 | |
| para.1 | 1983 Sch.7 para.1. |
| para.2(1), (2) | 1983 Sch.7 para.2(1), (2); amended 1992(2) Sch.3 para.64. |
| (3) to (5) | 1983 Sch.7 para.2(2A), (2B), (2C); added 1992(2) Sch.3 para.64. |
| (6) | 1983 Sch.7 para.2(3). |
| (7) | 1983 Sch.7 para.2(3A); added 1987 s.11(2). |
| (8), (9) | 1983 Sch.7 para.2(3B), (3C); added 1992(2) Sch.3 para.64; amended 1993 s.50(4) |
| (10) to (13) | 1983 Sch.7 para.2(4) to (7); amended 1989 s.25(2). |
| para.3(1), (2) | 1983 Sch.7 para.3(1), (2) |
| (3) | 1983 Sch.7 para.3(2A); amended 1992(2) Sch.3 para.65. |
| para.4 | 1983 Sch.7 para.5; amended 1992(2) Sch.3 para.68. |
| para.5 | 1983 Sch.7 para.6; amended 1984 s.16; Debtors (Scotland) Act (c.18) Sch.4 para.4; 1992(2) Sch.3 para.69. |
| para.6(1) | 1983 Sch.7 para.7(1); amended 1992(2) Sch.3 para.70. |
| (2) | 1983 Sch.7 para.7(1A); added 1989 s.25. |
| (3) to (6) | 1983 Sch.7 para.7(2) to (5); amended 1985 Sch.7 para.2; PACE Sch.6 para.41. |
| para.7(1) to (4) | 1983 Sch.7 para.8(1) to (4); amended 1985 Sch.7 para.3; 1992(2) Sch.3 para.71. |
| (5) to (7) | 1983 Sch.7 para.8(4A), (4B), (4C); amended 1985 Sch.7 para.3. |
| (8) | 1983 Sch.7 para.8(5). |
| para.8 | 1983 Sch.7 para.9; amended 1992(2) Sch.3 para.72. |
| para.9 | 1983 Sch.7 para.9A; added 1985 Sch.7 para.4. |
| para.10 | 1983 Sch.7 para.10; amended PACE Sch.6 para.41; 1985 Sch.7 para.5; 1992(2) Sch.3 para.73. |
| para.11 to 13 | 1983 Sch.7 para.10A, 10B, 10C; added 1985 Sch.7 para.6. |
| para.14 | 1983 Sch.7 para.11; amended 1992(2) Sch.3 para.74. |
| Schedule 12 | |
| para.1 | 1983 Sch.8 para.1; 1994 s.7. |
| para.2 | 1983 Sch.8 para.2; amended 1985 Sch.8 para.2; CLSA Sch.10 para.52. |
| para.3(1) | 1983 Sch.8 para.3(1); substituted JPRA Sch.6 para.35. |
| (2) to (4) | 1983 Sch.8 para.3(2) to (4); amended 1985 Sch.8 para.3. |
| (5) | 1983 Sch.8 para.3(4A); added JPRA Sch.8 para.16. |
| (6) | 1983 Sch.8 para.3(5); amended 1985 Sch.8 para..3. |
| para.4 | 1983 Sch.8 para.4; amended 1985 Sch.8 para.4. |
| para.5, 6 | 1983 Sch.8 para.5, 6. |
| para.7(1) to (3) | 1983 Sch.8 para.7(1) to (3). |
| (4) to (7) | 1983 Sch.8 para.7(3A), (3B), (3C), (3E); added 1985 Sch.8 para.5; amended CLSA Sch.10 para.52; JPRA Sch.6 para.35. |
| (8) | 1983 Sch.8 para.7(4); amended 1985 Sch.8 para.5. |
| (9) | 1983 Sch.8 para.7(4A); added JPRA 1993 Sch.8 para.16. |
| (10) | 1983 Sch.8 para.7(5); amended 1985 Sch.8 para.5. |
| para.8 | 1983 Sch.8 para.8 |
| para.9 | 1983 Sch.8 para.9; 1985 s.27(3). |
| (a) to (d) | 1983 Sch.8 para.9(a) to (d). |
| (e) | 1983 Sch.8 para.9(dd); added 1985 s.27(2). |
| (f) to (h) | 1983 Sch.8 para.9(e) to (g); amended 1985 s.27(2). |
| (j) | 1986 s.14(7) |
| para.10 | 1983 Sch.8 para.10; added 1985 s.28. |
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