Finance Act 1996

Part IV Value Added Tax

(1) Fiscal warehousing

Chapter	Short title	Extent of repeal
This repeal has effect in accordance with section 26(2) of this Act.
1994 c. 23.	The Value Added Tax Act 1994.	In section 62(1)(a), the words “or” at the end of sub-paragraph (i) and “and” at the end of sub-paragraph (ii).

(2) Work on materials

Chapter	Short title	Extent of repeal
1994 c. 23.	The Value Added Tax Act 1994.	Section 22.
		In section 55(5)(a), the word “or” at the end of the paragraph.
		Section 97(4)(b).
		In Schedule 4, paragraph 2.

(3) Value of imported goods

Chapter	Short title	Extent of repeal
This repeal has effect in accordance with section 27(4) of this Act.
1994 c. 23.	The Value Added Tax Act 1994.	In section 21(2)(a), the word “and” at the end of the paragraph.

(4) Construction and conversion of buildings

Chapter	Short title	Extent of repeal
This repeal has effect in accordance with section 30(4) of this Act.
1995 c. 4.	The Finance Act 1995.	Section 33(2).

(5) Groups

Chapter	Short title	Extent of repeal
These repeals have effect in accordance with section 31(5) of this Act.
1994 c. 23.	The Value Added Tax Act 1994.	Section 43(1A).
1995 c. 4.	The Finance Act 1995.	In section 25(2), the words from the beginning to the word “and” immediately after the subsection (1A) inserted in section 43 of the Value Added Tax Act 1994.