There are currently no known outstanding effects for the Value Added Tax Act 1994, Section 58.
Schedule 11 shall have effect, subject to section [F158ZA(5)(a)], with respect to the administration, collection and enforcement of VAT.
Textual Amendments
F1Word in s. 58 substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 56 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
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