Part IIValue added tax
(1)
Groups of companies
| Chapter | Short title | Extent of repeal |
|---|---|---|
| These repeals have effect subject to paragraph 6 of Schedule 2 to this Act. | ||
| 1994 c. 23. | The Value Added Tax Act 1994. | Section 43(3) to (8). |
| 1995 c. 4. | The Finance Act 1995. | Section 25(3) and (4). |
(2)
Meaning of “business”
| Chapter | Short title | Extent of repeal |
|---|---|---|
| Subsection (2) of section 20 of this Act shall apply in relation to this repeal as it applies in relation to that section. | ||
| 1994 c. 23. | The Value Added Tax Act 1994. | Section 94(3). |