Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Value Added Tax Act 1994

285

In the following provisions of the Value Added Tax Act 1994, for “section 839 of the Taxes Act” substitute “ section 1122 of the Corporation Tax Act 2010 ”

(a)

section 43(2C)(b) (groups of companies),

(b)

paragraph 1(4) of Schedule 6 (valuation: special cases),

(c)

paragraph 1(5) of Schedule 7 (valuation of acquisitions from other Member States: special cases),

(d)

in Part 2 of Schedule 8 (zero-rating), Note (4B) to Group 8 (transport),

(e)

in Part 2 of Schedule 9 (exemptions)—

(i)

Note (6) to Group 2 (insurance), and

(ii)

Note (17) to Group 10 (sports etc), and

(f)

paragraph 34(2) of Schedule 10 (buildings and land).