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114.—(1) The Value Added Tax Act 1994 is amended as follows.
(2) In section 91 (disclosure of information for statistical purposes)–
(a)in subsection (2), after “(including a Northern Ireland department)” there is inserted “or to a member of the staff of the Scottish Administration”; and
(b)in subsection (5), after “Northern Ireland department” there is inserted “or to any part of the Scottish Administration”.
(3) In Note (2A) to Group 8 of Schedule 8 (zero-rating – transport)(1), after “to a Government department” there is inserted “or any part of the Scottish Administration”.
Note 2A was inserted by S.I. 1995/3039.
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