{
  "url": "https://openlegislation.uk/finance-act-1997/schedule-18/part-IV",
  "json_url": "https://openlegislation.uk/finance-act-1997/schedule-18/part-IV.json",
  "legislation": "ukpga/1997/16",
  "legislation_title": "Finance Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-act-1997",
  "path": "schedule/18/part/IV",
  "kind": "part",
  "number": "IV",
  "heading": "Value Added Tax",
  "text": "(1) Aggregation of businesses\nChapter\nShort title\nExtent of repeal\n1994 c. 23.\nThe Value Added Tax Act 1994.\nIn Schedule 1, in paragraph 2—\n(a) in sub-paragraph (2)(b), the words from “which should properly” to “described in the direction”;\n(b) paragraph (d) of sub-paragraph (2) and the word “and” immediately preceding it; and\n(c) in sub-paragraph (4), the word “properly”.\nThese repeals have effect in relation to the making of directions on or after the day on which this Act is passed.\n(2) The option to tax buildings and land\nChapter\nShort title\nExtent of repeal\n1994 c. 23.\nThe Value Added Tax Act 1994.\nIn Schedule 10, paragraphs 2(3A) and 3(8A).\nThese repeals have effect in accordance with section 37(1) of this Act.\n(3) Bad debt relief\nChapter\nShort title\nExtent of repeal\n1994 c. 23.\nThe Value Added Tax Act 1994.\nIn section 36(4), paragraph (b) and the word “and” immediately preceding it. In Schedule 13, paragraph 9(1).\nThese repeals have effect in accordance with section 39 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/1997/16/schedule/18/part/IV",
    "retrieved_at": "2026-10-29T09:27:43.076653+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."
}