SCHEDULE
PART IPROVISIONS OF THE ACT COMING INTO FORCE ON 1ST AUGUST 1992
Provisions of the Act | Subject matter of provisions |
|---|---|
So much of section 14(2) as gives effect to paragraphs 12 and 61(3) of Schedule 3 | Value added tax: Valuation of certain supplies |
Section 16(1), except so much as inserts a new section 37B(2) into the 1983 Act | Value added tax: Special treatment for persons involved in farming, etc |
Section 16(2) and (3) | Value added tax: Special treatment for persons involved in farming, etc |
PART IIPROVISIONS OF THE ACT COMING INTO FORCE ON 1ST JANUARY 1993
Provisions of the Act | Subject matter of provisions |
|---|---|
So much of section 16(1) as inserts a new section 37B(2) into the 1983 Act | Value added tax: Special treatment for persons involved in farming, etc |
Section 16(4) and (5) | Value added tax: Special treatment for persons involved in farming, etc |
Section 18 and Schedule 4 | Car tax: abolition of fiscal frontiers |