{
  "url": "https://openlegislation.uk/finance-act-2002/schedule-40/part-2",
  "json_url": "https://openlegislation.uk/finance-act-2002/schedule-40/part-2.json",
  "legislation": "ukpga/2002/23",
  "legislation_title": "Finance Act 2002",
  "legislation_url": "https://openlegislation.uk/finance-act-2002",
  "path": "schedule/40/part/2",
  "kind": "part",
  "number": "2",
  "heading": "Value added tax",
  "text": "(1) Disallowance of input tax where consideration not paid\nThese repeals have effect in accordance with section 22(3) of this Act.\nShort title and chapter\nExtent of repeal\nValue Added Tax Act 1994 (c. 23)\nSection 36(4A) and (5)(ea).\nFinance Act 1997 (c. 16)\nSection 39(2) to (4).\n(2) Invoices\nThese repeals have effect in accordance with section 24(5) and (6) of this Act.\nShort title and chapter\nExtent of repeal\nValue Added Tax Act 1994 (c. 23)\nSection 6(9).\nIn paragraph 2 of Schedule 11—\n(a) in the heading, the words “, VAT invoices\";\n(b) in sub-paragraph (1), the words from “and may require\" to the end;\n(c) sub-paragraphs (2) and (2A).\nFinance Act 1996 (c. 8)\nSection 38(2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/2",
    "retrieved_at": "2026-10-29T09:19:27.148984+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."
}