SCHEDULES
SCHEDULE 18 Repeals
Part V Value added tax
I1(1) Abolition of fiscal frontiers
Chapter | Short title | Extent of repeal |
---|---|---|
1983 c. 55. | The Value Added Tax Act 1983. | In section 2, in subsection (2), the words from the beginning to “and" and subsections (4) and (5). |
In section 7(4), paragraph (a). | ||
In section 9(1), the word “and" at the end of paragraph (a). | ||
Section 10(6). | ||
Section 11(3) and (4). | ||
In section 14(3), the word “and" at the end of paragraph (a). | ||
In section 15(2), paragraph (c). | ||
In section 20(1), the words “or on the importation of goods by". | ||
In section 21(1), the words “or on the importation of goods by". | ||
Section 32(1). | ||
Section 36(3). | ||
In section 40(1)(j), the word “2". | ||
In Schedule 1— (a) in paragraph 5A(2), paragraph (b) and the word “or"immediately preceding it; and (b) in paragraph 15, the words from the beginning to “Act and". | ||
In Schedule 4, paragraphs 2 and 5 and, in paragraph 13, the word “2". | ||
In Schedule 5, in Item 1 of Group 15, the words “of imported goods". | ||
In Schedule 10, in the words in brackets in paragraph 6, the word “acquired". | ||
1985 c. 54. | The Finance Act 1985. | In section 22(7), the words “sub-paragraph (1) or sub-paragraph (2) of". |
1987 c. 16. | The Finance Act 1987. | Section 12(3). |
Section 13(2) and (3). | ||
1988 c. 39. | The Finance Act 1988. | In section 14(8), paragraph (a). |
These repeals come into force in accordance with section 14(3) of this Act.
(2) Fuel and power
Chapter | Short title | Extent of repeal |
---|---|---|
1983 c. 55. | The Value Added Tax Act 1983. | In Schedule 5, in Note (8) to Group 7, the words from “upon which" to “be charged". |
This repeal has effect in accordance with section 17 of this Act.
Repeals in Sch. 18 Pt. V(1) expressed to come into force in accordance with s. 14(3); s. 14 and Sch. 3 partly in force at 1.8.1992 see s. 14(3) and S.I. 1992/1867, art. 3, Sch. Pt. I; s. 14 and Sch. 3 partly in force at 1.12.1992 see s. 14(3) and S.I. 1992/2979, art. 3, Sch. Pt. II; s. 14 and Sch. 3 in force insofar as not already in force at 1.1.1993 see s. 14(3) and S.I. 1992/3261, art. 3, Sch.