This Order amends the legislative references in section 48 of the Value Added Tax Act 1994 (section 48) and section 197 of the Finance Act 2003 (section 197) following changes to EC Mutual Assistance legislation.
The Mutual Assistance Provisions Order 2003
art. 1
The Mutual Assistance Provisions Order 2003
art. 1
The Mutual Assistance Provisions Order 2003
art. 2
The Mutual Assistance Provisions Order 2003
art. 1
The Mutual Assistance Provisions Order 2003
art. 3
The Mutual Assistance Provisions Order 2003
art. 1
The Mutual Assistance Provisions Order 2003
Order
The Retained EU Law (Revocation and Reform) Act 2023 (Revocation and Sunset Disapplication) Regulations 2023
The Treasury, in exercise of the powers conferred upon them by section 48(9) of the Value Added Tax Act 19941 and section 197(5) of the Finance Act 20032, hereby make the following Order: