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Value Added Tax Act 1994
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13In section 7 of the Finance Act 1994—
(a)in subsection (4) for “25 and 26 of the Finance Act 1985” and “40 of the Value Added Tax Act 1983” there shall be substituted respectively “62 and 64 of the Value Added Tax Act 1994” and “60 of that Act”; and
(b)in subsection (5) for “8 to the Value Added Tax Act 1983” there shall be substituted “12 to the Value Added Tax Act 1994”.
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