SCHEDULES
X1SCHEDULE 27 Repeals
Part IV Value Added Tax
Chapter | Short title | Extent of repeal |
|---|---|---|
1983 c. 55. | The Value Added Tax Act 1983. | In section 39, in subsection (5), paragraph (a) and the words from “or, if greater” onwards; and subsections (6) and (7). |
In Schedule 5, Group 5. | ||
In Schedule 7, in paragraph 3, subparagraphs (3) and (4) and in paragraph 4, sub–paragraphs (7) and (8). | ||
In Schedule 7, in paragraph 10(3)(c), the words “to have committed or to be about to commit such an offence or”. | ||
In Schedule 8, in paragraph 4, the words “with the consent of the Treasury”; in paragraph 7(3), in paragraphs (a) to (c), the word “by” and in paragraph 9, the words “and produce documents”. |
1
The repeal in Schedule 5 to the Value Added Tax Act 1983 has effect with respect to supplies made on or after 1st May 1985.
2
The repeals in paragraphs 4 and 7 of Schedule 8 to the Value Added Tax Act 1983 have effect on the coming into operation of Schedule 8 to this Act.
Part of the text of ss. 67(2), 72(6), 90(3)-(5), 91(1) and (3), 92(2)(4), 96(1), Sch. 19 paras. 1(2)(3), 2(2), 3(3), 5(5)( a ), 20(2), Sch. 27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals that may have been made prior to 1.2.1991