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Value Added Tax Act 1994

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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
ProvisionDerivation
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.
21983 s.9; amended 1991 s.13; 1992(2) Sch.3 para.11; 1993 s.42(2).
31983 s.2C; added 1992(2) Sch.3 para.3.
41983 s.2(1), (2).
51983 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.
91983 s.8.
101983 s.2A(1) to (3); added 1992(2) Sch.3 para.3.
111983 s.8A; added 1992(2) Sch.3 para.10.
121983 s.8B; added 1992(2) Sch.3 para.10.
131983 s.8C; added 1992(2) Sch.3 para.10; amended 1993 s.44(3)(b).
141983 s.8D; added 1993 s.44.
151983 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.
181983 s.35; substituted 1992(2) Sch.3 para.35.
191983 s.10; amended 1992(2) Sch.3 para.12.
201983 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.
221983 s.12.
231983 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)
271983 s.26; amended 1992(2) Sch.3 para.27.
281983 s.38C; added 1992 s.6.
291988 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).
311983 s.17; amended 1992(2) Sch.3 para.18.
321983 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).
341983 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).
361990 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).
381983 s.25; amended 1992(2) Sch.3 para.26.
391983 s.23; amended 1987 Sch.2 para.2; 1992(2) Sch.3 para.24.
401983 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.
421983 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).
451983 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).
481983 s.32A; added 1992(2) Sch.3 para.34.
491983 s.33.
501983 s.34.
511983 s.35A; added 1989 Sch.3 para.6.
521983 s.37; substituted 1992(2) Sch.3 para.37.
531983 s.37A; added 1987 s.16.
541983 s.37B; added 1992(2) s.16.
551983 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).
581983 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).
621985 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).
641985 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).
651985 s.14B; added 1992(2) Sch.3 para.79.
661985 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).
681985 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)
701985 s.15A; added 1993 Sch.2 para.3(1).
711985 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).
751983 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).
771985 s.22(1) to (5), (6); amended 1992(2) Sch.3 para.85.
781983 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.
801989 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).
851985 s.25.
861985 s.26(1), (2)(a), (3); amended Tribunals and Inquiries Act 1992 (c.53) Sch.3 para.17.
871985 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).
901983 s.43; amended 1992(2) Sch.3 para.42.
911983 s.44; amended Transfer of Functions (Economic Statistics) Order 1989 S.I.1989/992.
921983 s.46A; amended 1992(2) Sch.3 para.44.
931983 s.46B; amended 1992(2) Sch.3 para.44.
941983 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).
981983 s.46; amended 1992(2) Sch.3 para.43.
991983 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.31983 Sch.1 para.1B; added 1992(2) Sch.3 para.50.
para.41983 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 81983 Sch.1 para.3, 4, 4A, 4B; substituted 1990 s.10(6); amended 1992(2) Sch.3 para.52.
para.9, 101983 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, 121983 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, 151983 Sch.1 para.11, 12; substituted 1988 s.14(7); amended 1992(2) Sch.3 para.58.
para.161983 Sch.1 para.13; substituted 1987 s.14(10).
para.171983 Sch.1 para.14.
para.181983 Sch.1 para.9(2); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.57.
para.191983 Sch.1 para.15.
Schedule 21983 Sch.1A; added 1992(2) Sch.3 para.59.
Schedule 31983 Sch.1B; added 1992(2) Sch.3 para.59; amended S.I.1993/766; S.I.1993/2953.
Schedule 4
para.1 to 41983 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.61983 Sch.2 para.5A; added 1992(2) Sch.3 para.60.
para.71983 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.91983 Sch.2 para.8; added 1989 Sch.3 para.11.
Schedule 5
para.1 to 61983 Sch.3 para.1 to 6
para.71983 Sch.3 para.6A; added S.I.1985/799.
para.81983 Sch.3 para.7; amended S.I.1985/799.
para.91983 Sch.3 para.8; added S.I.1992/3128; substituted S.I.1993/2328.
para.10S.I.1993/2328 para.4.
Schedule 6
para.11983 Sch.4 para.1; amended 1987 s.17(1); Income and Corporation Taxes Act 1988 (c.1) Sch.29.
para.21983 Sch.4 para.3.
para.31983 Sch.4 para.3A; added 1992(2) Sch.3 para.61.
para.41983 Sch.4 para.4
para.5, 6, 71983 Sch.4 para.6, 7 ,8; amended 1992(2) Sch.3 para.61.
para.81983 Sch.4 para.8A; added 1992(2) Sch.3 para.61.
para.91983 Sch.4 para.9; amended 1986 s.11; 1989 Sch.3 para.4(2).
para.101983 Sch.4 para.10.
para.111983 Sch.4 para.11; substituted 1992(2) Sch.3 para.61.
para.12, 131983 Sch.4 para.12, 13.
Schedule 71983 Schedule 4A; added 1992(2) Sch.3 para.62.
Schedule 81983 Schedule 5
Group 1 to 4Group 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 5Group 8; substituted 1989 Sch.3 para.1; amended S.I.1990/2553.
Group 6Group 8A; added 1984 Sch.6 para.8.
Item 1, 2Group 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 7Group 9; substituted S.I.1992/3223.
Group 8 Item 1 to 13Group 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 9Group 11; amended 1989 Sch.3 para.3.
Group 10Group 12.
Group 11Group 13.
Group 12 Item 1 to 20Group 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 13Group 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 14Group 15A; added S.I.1992/3131; S.I.1994/686.
Group 15 Item 1 to 10Group 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 16Group 17; amended 1989 s.22; S.I.1993/767.
Schedule 9Schedule 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 2Group 2; amended S.I.1990/2037.
Group 3Group 3.
Group 4Group 4 Item 1, 2, Notes (1), (2), (4); amended S.I.1987/517.
Group 5 Item 1 to 9Group 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 6Substituted S.I.1994/1188.
Group 7 Item 1 to 11Group 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 8Group 8.
Group 9Group 9.
Group 10Group 10; amended S.I.1994/687.
Group 11Group 11; amended Inheritance Tax 1984 (c.51) Sch.8 para.24; 1985 Sch.26 para.26; 1986 s.100.
Group 12Group 12 Item 1, 2, Notes (1), (1A), (2); added S.I.1989/470; amended S.I.1991/737; S.I.1994/687.
Schedule 101983 Schedule 6A; added 1989 Sch.3 para.6.
para.1, 21983 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, 51983 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.71983 Sch.6A para.6A; added S.I.1991/2569.
para.8, 91983 Sch.6A para.7, 8; amended S.I.1991/2569.
Schedule 11
para.11983 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.41983 Sch.7 para.5; amended 1992(2) Sch.3 para.68.
para.51983 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.81983 Sch.7 para.9; amended 1992(2) Sch.3 para.72.
para.91983 Sch.7 para.9A; added 1985 Sch.7 para.4.
para.101983 Sch.7 para.10; amended PACE Sch.6 para.41; 1985 Sch.7 para.5; 1992(2) Sch.3 para.73.
para.11 to 131983 Sch.7 para.10A, 10B, 10C; added 1985 Sch.7 para.6.
para.141983 Sch.7 para.11; amended 1992(2) Sch.3 para.74.
Schedule 12
para.11983 Sch.8 para.1; 1994 s.7.
para.21983 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.41983 Sch.8 para.4; amended 1985 Sch.8 para.4.
para.5, 61983 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.81983 Sch.8 para.8
para.91983 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.101983 Sch.8 para.10; added 1985 s.28.

Yn ôl i’r brig

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