Part 2U.K.Value added tax
(1) Disallowance of input tax where consideration not paid
| These repeals have effect in accordance with section 22(3) of this Act. | |
| Short title and chapter | Extent of repeal |
|---|---|
| Value Added Tax Act 1994 (c. 23) | Section 36(4A) and (5)(ea). |
| Finance Act 1997 (c. 16) | Section 39(2) to (4). |
(2) Invoices
| These repeals have effect in accordance with section 24(5) and (6) of this Act. | |
| Short title and chapter | Extent of repeal |
|---|---|
| Value Added Tax Act 1994 (c. 23) | Section 6(9). In paragraph 2 of Schedule 11— (a) in the heading, the words “, VAT invoices"; (b) in sub-paragraph (1), the words from “and may require" to the end; (c) sub-paragraphs (2) and (2A). |
| Finance Act 1996 (c. 8) | Section 38(2). |