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Finance Act 1977
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- UK Public General Acts
- 1977 c. 36
- PART II
- Section 14
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14Restatement of value added tax
(1)As from 1st January 1978, Part I of the [1972 c. 41.] Finance Act 1972 (which imposes the charge to value added tax) shall be amended as shown in Part I of Schedule 6 to this Act (these being amendments mainly to give effect to new Community provisions relating to the incidence and operation of the tax).
(2)As from that date, in consequence of subsection (1), that Part of the 1972 Act, and the other enactments and subordinate legislation mentioned in Part II of that Schedule, shall have effect subject to the amendments there specified; and Part III of the Schedule shall have effect for transitional purposes.
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