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Finance Act 2002

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Changes over time for: Part 2

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No versions valid at: 01/06/2002

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Point in time view as at 01/06/2002.

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There are currently no known outstanding effects for the Finance Act 2002, Part 2. Help about Changes to Legislation

Valid from 24/07/2002

Part 2U.K.Value added tax

(1) Disallowance of input tax where consideration not paid

These repeals have effect in accordance with section 22(3) of this Act.
Short title and chapterExtent of repeal
Value Added Tax Act 1994 (c. 23)Section 36(4A) and (5)(ea).
Finance Act 1997 (c. 16)Section 39(2) to (4).

(2) Invoices

These repeals have effect in accordance with section 24(5) and (6) of this Act.
Short title and chapterExtent of repeal
Value Added Tax Act 1994 (c. 23)

Section 6(9).

In paragraph 2 of Schedule 11—

(a) in the heading, the words “, VAT invoices";

(b) in sub-paragraph (1), the words from “and may require" to the end;

(c) sub-paragraphs (2) and (2A).

Finance Act 1996 (c. 8)Section 38(2).

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