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Changes over time for: Paragraph 4


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/04/2014.
Changes to legislation:
There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 4.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
[4(1)A direction under this Schedule shall not be given more than six years after whichever is the later of—U.K.
(a)the occurrence of the relevant event by reference to which it is given; and
(b)the time when the relevant entitlement arose.
(2)A direction under this Schedule shall not be given by reference to a relevant event occurring on or before 28th November 1995.
(3)Subject to sub-paragraphs (1) and (2) above, a direction under this Schedule—
(a)may be given by reference to a relevant event occurring before the coming into force of this Schedule; and
(b)may require assumptions to be made in relation to times (including times before 29th November 1995) falling before the occurrence of the relevant event by reference to which the direction is given, or before the relevant entitlement arose.
(4)For the purposes of this paragraph the reference, in relation to the giving of a direction, to the relevant entitlement is a reference to the entitlement by reference to which the requirements of paragraph 1(4) above are taken to be satisfied for the purposes of that direction.]
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