40The Value Added Tax Act 1994 is amended as follows.
Commencement Information
I1Sch. 4 para. 40 not in force at Royal Assent, see s. 186(6)
I2Sch. 4 para. 40 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)