SCHEDULE 2
PART IMODIFICATIONS OF ACTS OF PARLIAMENT
Value Added Tax Act 1994 (c. 23)114
1
The Value Added Tax Act 1994 is amended as follows.
2
In section 91 (disclosure of information for statistical purposes)–
a
in subsection (2), after “(including a Northern Ireland department)” there is inserted “or to a member of the staff of the Scottish Administration”; and
b
in subsection (5), after “Northern Ireland department” there is inserted “or to any part of the Scottish Administration”.
3
In Note (2A) to Group 8 of Schedule 8 (zero-rating – transport)86, after “to a Government department” there is inserted “or any part of the Scottish Administration”.