Paragraph 285

In the following provisions of the Value Added Tax Act 1994, for “section 839 of the Taxes Act” substitute “ section 1122 of the Corporation Tax Act 2010 ”

(a)

section 43(2C)(b) (groups of companies),

(b)

paragraph 1(4) of Schedule 6 (valuation: special cases),

F1(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)

in Part 2 of Schedule 8 (zero-rating), Note (4B) to Group 8 (transport),

(e)

in Part 2 of Schedule 9 (exemptions)—

(i)

Note (6) to Group 2 (insurance), and

(ii)

Note (17) to Group 10 (sports etc), and

(f)

paragraph 34(2) of Schedule 10 (buildings and land).

Annotations

Textual amendments

F1: Sch. 1 para. 285(c) repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(i) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)