Part 2 Value added tax

(1) Disallowance of input tax where consideration not paid

Short title and chapter	Extent of repeal
These repeals have effect in accordance with section 22(3) of this Act.
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).

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;

Finance Act 1996 (c. 8)

Section 38(2).