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Changes over time for: Part 2


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.
No versions valid at: 01/06/2002
Status:
Point in time view as at 01/06/2002.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2002, Part 2.

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.
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 chapter | Extent 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 chapter | Extent 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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