Tribunals, Courts and Enforcement Act 2007

Valid from 06/04/2014

Value Added Tax Act 1994 (c. 23) E+W

117 E+W The Value Added Tax Act 1994 is amended as follows.

118 E+W In section 48 (VAT representatives), in subsection (7A) after “enforcement” insert “ by taking control of goods or, in Northern Ireland, ”.

Prospective

F1 119 E+W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 13 para. 119 omitted (5.4.2014) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 11(d); S.I. 2014/906, art. 3

120 E+W In section 68 (breach of walking possession agreements) for subsection (5) substitute—

“(5) This section extends only to Northern Ireland.”