Finance Act 1996 (c. 8)

Part II U.K. Value Added Tax

EC Second VAT Simplification Directive U.K.

28 Adaptation of aircraft and hovercraft. U.K.

(1) Section 22 of the M1 Value Added Tax Act 1994 shall be omitted.

(2) This section shall apply to supplies made on or after 1st January 1996.

Marginal Citations

M1 1994 c. 23.