Value Added Tax Act 1994U.K.
285U.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),
F1(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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).
Textual Amendments
F1Sch. 1 para. 285(c) repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(i) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)