{
  "url": "https://openlegislation.uk/finance-act-1985/schedule-27/part-IV",
  "json_url": "https://openlegislation.uk/finance-act-1985/schedule-27/part-IV.json",
  "legislation": "ukpga/1985/54",
  "legislation_title": "Finance Act 1985",
  "legislation_url": "https://openlegislation.uk/finance-act-1985",
  "path": "schedule/27/part/IV",
  "kind": "part",
  "number": "IV",
  "heading": "Value Added Tax",
  "text": "Chapter\nShort title\nExtent of repeal\n1983 c. 55.\nThe Value Added Tax Act 1983.\nIn section 39, in subsection (5), paragraph (a) and the words from “or, if greater” onwards; and subsections (6) and (7).\nIn Schedule 5, Group 5.\nIn Schedule 7, in paragraph 3, subparagraphs (3) and (4) and in paragraph 4, sub–paragraphs (7) and (8).\nIn Schedule 7, in paragraph 10(3)(c), the words “to have committed or to be about to commit such an offence or”.\nIn Schedule 8, in paragraph 4, the words “with the consent of the Treasury”; in paragraph 7(3), in paragraphs (a) to (c), the word “by” and in paragraph 9, the words “and produce documents”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/54/schedule/27/part/IV",
    "retrieved_at": "2026-10-29T09:59:59.788314+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}