# Finance Act 1996, Paragraph 11 In sections 73(9) and 76(5) of the Value Added Tax Act 1994 for the words β€œor (7)” there shall be substituted β€œ , (7), (7A) or (7B) ”. --- Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/3/paragraph/11 (the official version) Page: https://openlegislation.uk/finance-act-1996/schedule-3/paragraph-11 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.