Finance Act 1996

8 (1) Section 62 of the Value Added Tax Act 1994 shall be amended as follows.

(2) In paragraph (a) of subsection (1), after the words “a person” there shall be inserted the words “by whom one or more acquisitions or”, the words “or” at the end of sub-paragraph (i) and “and” at the end of sub-paragraph (ii) shall be omitted and the following additional sub-paragraphs shall be inserted—

“(iii) prepares a certificate in accordance with section 18B(1)(d) or gives a supplier a certificate in accordance with section 18B(2)(d); or

(iv) gives the supplier a certificate in accordance with section 18C(1)(c); and”.

(3) In the passage following paragraph (b) of subsection (1) and in subsections (3) and (4), after the word “giving” wherever it appears there shall be inserted the words “or preparing”.

(4) In subsection (3) after the words “gave” and “given” there shall be inserted in each case the words “or prepared”.