{
  "url": "https://openlegislation.uk/finance-act-1996/schedule-41/part-IV",
  "json_url": "https://openlegislation.uk/finance-act-1996/schedule-41/part-IV.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "schedule/41/part/IV",
  "kind": "part",
  "number": "IV",
  "heading": "Value Added Tax",
  "text": "(1) Fiscal warehousing\nChapter\nShort title\nExtent of repeal\n1994 c. 23.\nThe Value Added Tax Act 1994.\nIn section 62(1)(a), the words “or” at the end of sub-paragraph (i) and “and” at the end of sub-paragraph (ii).\nThis repeal has effect in accordance with section 26(2) of this Act.\n(2) Work on materials\nChapter\nShort title\nExtent of repeal\n1994 c. 23.\nThe Value Added Tax Act 1994.\nSection 22.\nIn section 55(5)(a), the word “or” at the end of the paragraph.\nSection 97(4)(b).\nIn Schedule 4, paragraph 2.\n(3) Value of imported goods\nChapter\nShort title\nExtent of repeal\n1994 c. 23.\nThe Value Added Tax Act 1994.\nIn section 21(2)(a), the word “and” at the end of the paragraph.\nThis repeal has effect in accordance with section 27(4) of this Act.\n(4) Construction and conversion of buildings\nChapter\nShort title\nExtent of repeal\n1995 c. 4.\nThe Finance Act 1995.\nSection 33(2).\nThis repeal has effect in accordance with section 30(4) of this Act.\n(5) Groups\nChapter\nShort title\nExtent of repeal\n1994 c. 23.\nThe Value Added Tax Act 1994.\nSection 43(1A).\n1995 c. 4.\nThe Finance Act 1995.\nIn section 25(2), the words from the beginning to the word “and” immediately after the subsection (1A) inserted in section 43 of the Value Added Tax Act 1994.\nThese repeals have effect in accordance with section 31(5) of this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/IV",
    "retrieved_at": "2026-10-29T09:32:25.231034+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."
}