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This is the original version (as it was originally enacted).
Part IIValue added tax
(1) Fuel and power
Chapter | Short title | Extent of repeal |
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This repeal comes into force in accordance with section 42 of this Act. |
1983 c. 55. | The Value Added Tax Act 1983. | In Schedule 5, Group 7. |
(2) Fuel scales
Chapter | Short title | Extent of repeal |
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These repeals have effect in relation to any case where the prescribed accounting period begins after 5th April 1993. |
1986 c. 41. | The Finance Act 1986. | In Schedule 6—
(a) in paragraph 2(1) and (2), the words “Subject to paragraph 3 below,”, in each place where they occur; and
(b) paragraph 3 and the Table B set out after that paragraph.
|
(3) Acquisitions
Chapter | Short title | Extent of repeal |
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These repeals come into force in accordance with section 44(4) of this Act. |
1983 c. 55. | The Value Added Tax Act 1983. | In section 5(9), in the words after paragraph (b), the words from “a supply of goods” to “below or there is”. |
Section 32B. |
In section 48(1), in the definition of “taxable person”, the words “(subject to section 32B(3) above)”. |
1992 c. 48. | The Finance (No. 2) Act 1992. | In paragraph 6(2) of Schedule 3, paragraph (b) and the word “and” immediately preceding it. |
(4) Penalties
Chapter | Short title | Extent of repeal |
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The repeal of section 13(4) of the Finance Act 1985 has effect in accordance with paragraph 3(3) of Schedule 2 to this Act and the repeal of section 19(2)(b) of that Act has effect in accordance with paragraph 5(3) of that Schedule. |
1985 c. 54. | The Finance Act 1985. | Section 13(4). |
Section 19(2)(b). |
(5) Repeals connected with abolition of car tax
Chapter | Short title | Extent of repeal |
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1983 c. 55. | The Value Added Tax Act 1983. | In Schedule 4, in paragraph 3A(1) the words “or with car tax” and the word “tax” in the second place where it occurs. |
In Schedule 4A, in paragraph 2(1) the words “or with car tax” and the word “tax” in the second place where it occurs. |
In Schedule 7, in paragraph 2(3B) the words “or of a chargeable vehicle within the meaning of the Car Tax Act 1983” and the words “or of such a vehicle”. |
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