Part IV Value Added Tax
(1) Aggregation of businesses
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1994 c. 23. | The Value Added Tax Act 1994. | In Schedule 1, in paragraph 2— (a) in sub-paragraph (2)(b), the words from “which should properly” to “described in the direction”; (b) paragraph (d) of sub-paragraph (2) and the word “and” immediately preceding it; and (c) in sub-paragraph (4), the word “properly”. |
These repeals have effect in relation to the making of directions on or after the day on which this Act is passed.
(2) The option to tax buildings and land
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1994 c. 23. | The Value Added Tax Act 1994. | In Schedule 10, paragraphs 2(3A) and 3(8A). |
These repeals have effect in accordance with section 37(1) of this Act.
(3) Bad debt relief
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1994 c. 23. | The Value Added Tax Act 1994. | In section 36(4), paragraph (b) and the word “and” immediately preceding it. In Schedule 13, paragraph 9(1). |
These repeals have effect in accordance with section 39 of this Act.
Notes on Schedule 18
Modifications
- C1
S. 76(7) amendment to earlier affecting provision S.I. 1992/1655, reg. 4 (19.3.1997) by The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 1997 (S.I. 1997/471), reg. 4