{
  "url": "https://openlegislation.uk/finance-act-1999/schedule-20/part-II",
  "json_url": "https://openlegislation.uk/finance-act-1999/schedule-20/part-II.json",
  "legislation": "ukpga/1999/16",
  "legislation_title": "Finance Act 1999",
  "legislation_url": "https://openlegislation.uk/finance-act-1999",
  "path": "schedule/20/part/II",
  "kind": "part",
  "number": "II",
  "heading": "Value added tax",
  "text": "(1)\nGroups of companies\nThese repeals have effect subject to paragraph 6 of Schedule 2 to this Act.\nChapter\nShort title\nExtent of repeal\n1994 c. 23.\nThe Value Added Tax Act 1994.\nSection 43(3) to (8).\n1995 c. 4.\nThe Finance Act 1995.\nSection 25(3) and (4).\n(2)\nMeaning of “business”\nSubsection (2) of section 20 of this Act shall apply in relation to this repeal as it applies in relation to that section.\nChapter\nShort title\nExtent of repeal\n1994 c. 23.\nThe Value Added Tax Act 1994.\nSection 94(3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/II",
    "retrieved_at": "2026-10-29T09:21:57.430446+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."
}