Consequential amendments to the Value Added Tax Act 1994
This section has no associated Explanatory Memorandum
5. In section 47(6) (agents etc.) of the Value Added Tax Act 1994(1) for “paragraph 8(2)” substitute “paragraph 9E(2)”.
(1)
Section 47(6) was inserted by section 106 of the Finance Act 2014 (c. 26).