Part IVU.K. Value Added Tax
Chapter | Short title | Extent of repeal |
---|---|---|
1983 c. 55. | The Value Added Tax Act 1983. | In section 39, in subsection (5), paragraph (a) and the words from “or, if greater” onwards; and subsections (6) and (7). |
In Schedule 5, Group 5. | ||
In Schedule 7, in paragraph 3, subparagraphs (3) and (4) and in paragraph 4, sub–paragraphs (7) and (8). | ||
In Schedule 7, in paragraph 10(3)(c), the words “to have committed or to be about to commit such an offence or”. | ||
In Schedule 8, in paragraph 4, the words “with the consent of the Treasury”; in paragraph 7(3), in paragraphs (a) to (c), the word “by” and in paragraph 9, the words “and produce documents”. |
1U.K.The repeal in Schedule 5 to the Value Added Tax Act 1983 has effect with respect to supplies made on or after 1st May 1985.
2U.K.The repeals in paragraphs 4 and 7 of Schedule 8 to the Value Added Tax Act 1983 have effect on the coming into operation of Schedule 8 to this Act.