Value Added Tax Act 1994

14 In paragraph 23 of Schedule 2 to the Vehicle Excise and Registration Act 1994—

(a) for “2C of the Value Added Tax Act 1983” there shall be substituted “3 of the Value Added Tax Act 1994”;

(b) for “(7) of section 16” there shall be substituted “(8) of section 30”; and

(c) for “subsection (9)” there shall be substituted “subsection (10)”.