SCHEDULE 41Repeals
Part IV Value Added Tax
(1) Fiscal warehousing | ||
|---|---|---|
Chapter | Short title | Extent of repeal |
1994 c. 23. | The Value Added Tax Act 1994. | In section 62(1)(a), the words “or” at the end of sub-paragraph (i) and “and” at the end of sub-paragraph (ii). |
This repeal has effect in accordance with section 26(2) of this Act.
(2) Work on materials | ||
|---|---|---|
Chapter | Short title | Extent of repeal |
1994 c. 23. | The Value Added Tax Act 1994. | Section 22. |
In section 55(5)(a), the word “or” at the end of the paragraph. | ||
Section 97(4)(b). | ||
In Schedule 4, paragraph 2. | ||
(3) Value of imported goods | ||
|---|---|---|
Chapter | Short title | Extent of repeal |
1994 c. 23. | The Value Added Tax Act 1994. | In section 21(2)(a), the word “and” at the end of the paragraph. |
This repeal has effect in accordance with section 27(4) of this Act.
(4) Construction and conversion of buildings | ||
|---|---|---|
Chapter | Short title | Extent of repeal |
1995 c. 4. | The Finance Act 1995. | Section 33(2). |
This repeal has effect in accordance with section 30(4) of this Act.
(5) Groups | ||
|---|---|---|
Chapter | Short title | Extent of repeal |
1994 c. 23. | The Value Added Tax Act 1994. | Section 43(1A). |
1995 c. 4. | The Finance Act 1995. | In section 25(2), the words from the beginning to the word “and” immediately after the subsection (1A) inserted in section 43 of the Value Added Tax Act 1994. |
These repeals have effect in accordance with section 31(5) of this Act.