Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Value Added Tax Act 1994 U.K.

285 U.K. 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).