# Finance Act 2002, Part 2: Value added tax


(1) Disallowance of input tax where consideration not paid
These repeals have effect in accordance with section 22(3) of this Act.
Short title and chapter
Extent of repeal
Value Added Tax Act 1994 (c. 23)
Section 36(4A) and (5)(ea).
Finance Act 1997 (c. 16)
Section 39(2) to (4).
(2) Invoices
These repeals have effect in accordance with section 24(5) and (6) of this Act.
Short title and chapter
Extent of repeal
Value Added Tax Act 1994 (c. 23)
Section 6(9).
In paragraph 2 of Schedule 11—
(a) in the heading, the words “, VAT invoices";
(b) in sub-paragraph (1), the words from “and may require" to the end;
(c) sub-paragraphs (2) and (2A).
Finance Act 1996 (c. 8)
Section 38(2).

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Source: https://www.legislation.gov.uk/ukpga/2002/23/schedule/40/part/2 (the official version)
Page: https://openlegislation.uk/finance-act-2002/schedule-40/part-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.