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Changes over time for: Paragraph 7


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
This version of this provision no longer has effect.

Status
No longer has effect, generally means that this provision has been repealed. Take a look at the annotations at the end of the provision for further information.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1989, Paragraph 7.

Changes to Legislation
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7In section 42 (adjustment of consideration on changes in tax) of the Value Added Tax Act 1983—
(a)the following subsection shall be inserted after subsection (1)—
“(1A)Subsection (1) above shall apply in relation to a tenancy or lease as itapplies in relation to a contract except that a term of a tenancy or leaseshall not be taken to provide that the rule contained in that subsection isnot to apply in the case of the tenancy or lease if the term does not referspecifically to value added tax or this section.”, and
(b)in subsection (2), the words “(including a change attributable tothe making of an election under paragraph 2 of Schedule 6A to thisAct)” shall be added at the end.
Yn ôl i’r brig