The Scotland Act 1998 (Consequential Modifications) (No.2) Order 1999 No. 1820

SCHEDULE 2

PART I MODIFICATIONS 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)(1), after “to a Government department” there is inserted “or any part of the Scottish Administration”.

(1)

Note 2A was inserted by S.I. 1995/3039.