# Finance Act 1996, Section 25: EC Second VAT Simplification Directive.


Sections 26 to 29 of and Schedule 3 to this Act are for the purpose of giving effect to requirements of the directive of the Council of the European Communities dated 17th May 1977 No.77/388/EEC and the amendments of that directive by the directive of that Council dated 10th April 1995 No.95/7/EC (amendments with a view to introducing new simplification measures with regard to value added tax).

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Source: https://www.legislation.gov.uk/ukpga/1996/8/section/25 (the official version)
Page: https://openlegislation.uk/finance-act-1996/section-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.