Value Added Tax Act 1994 (c. 23)
This section has no associated Explanatory Memorandum
3. In section 96(1) (other interpretative provisions), in subsection (10A)(b), for “paragraph 2(2) or (3) of Schedule 10” substitute “any of paragraphs 5 to 11 of Schedule 10”.
(1)
Section 96 has been amended; the relevant amendments were made by section 35(1) of the Finance Act 1997 (c. 16) which inserted section 96(10A) and section 20(1) of the Finance Act 2003 (c. 14) which inserted section 96(10B).