Changes made by Finance Act 2021
2021 c. 26
Made to Value Added Tax Act 1994
65 changes. All changes made by Finance Act 2021
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| Pt. 5 | modified | Sch. 19 para. 9 | 9 Mar 2021 | Written in |
| s. 59 | restricted | Sch. 19 para. 3 | 9 Mar 2021 | Written in |
| s. 98 | applied | Sch. 19 para. 11(1) | 9 Mar 2021 | Written in |
| s. 33(3)(ia) | inserted | s. 100(1) | 1 Apr 2021 | Written in |
| s. 40A(4)-(9) | inserted | Sch. 18 para. 5 | 10 Jun 2021 | Written in |
| Sch. 9ZB para. 29(3) | words inserted | Sch. 18 para. 4(b) | 10 Jun 2021 | Written in |
| Sch. 9ZB para. 29(1)(c)(iii) | inserted | Sch. 18 para. 4(a)(iii) | 10 Jun 2021 | Written in |
| Sch. 9ZA para. 48(7) | omitted | Sch. 18 para. 2(4) | 10 Jun 2021 | Written in |
| Sch. 9ZC para. 3A-3B | inserted | Sch. 18 para. 8(5) | 10 Jun 2021 | Written in |
| Sch. 9ZA para. 48(8)-(10) | inserted | Sch. 18 para. 2(5) | 10 Jun 2021 | Written in |
| Sch. 9ZA para. 49(1)(a) | sum substituted | Sch. 18 para. 3(2)(d) | 10 Jun 2021 | Written in |
| Sch. 9ZC para. 2A | inserted | Sch. 18 para. 8(3) | 10 Jun 2021 | Written in |
| Sch. 9ZD-9ZF | inserted | Sch. 18 para. 6 | 10 Jun 2021 | Written in |
| Sch. 9ZA para. 49(3) | inserted | Sch. 18 para. 3(5) | 10 Jun 2021 | Written in |
| Sch. 9ZC Pt. 2 | omitted | Sch. 18 para. 7 | 10 Jun 2021 | Written in |
| Sch. 9ZA para. 48(1A)(1B) | inserted | Sch. 18 para. 2(3) | 10 Jun 2021 | Written in |
| Act | modified (temp.) | s. 93(2) | 10 Jun 2021 | Written in |
| Sch. 9ZB para. 29(1)(c)(i) | word omitted | Sch. 18 para. 4(a)(i) | 10 Jun 2021 | Written in |
| Sch. 9ZC para. 1B | inserted | Sch. 18 para. 8(2) | 10 Jun 2021 | Written in |
| Sch. 9ZA para. 49(1A)(1B) | inserted | Sch. 18 para. 3(3) | 10 Jun 2021 | Written in |
| Sch. 9ZC Pt. 2A | inserted | Sch. 18 para. 8(6) | 10 Jun 2021 | Written in |
| Sch. 9ZA para. 49(1)(b) | words substituted | Sch. 18 para. 3(2)(c) | 10 Jun 2021 | Written in |
| Sch. 6 para. 11A | inserted | s. 97(1) | 10 Jun 2021 | Written in |
| Sch. 9ZA para. 48(6) | omitted | Sch. 18 para. 2(4) | 10 Jun 2021 | Written in |
| Sch. 9ZA para. 49(1)(b) | sum substituted | Sch. 18 para. 3(2)(d) | 10 Jun 2021 | Written in |
| Sch. 9ZA para. 48(1) | words substituted | Sch. 18 para. 2(2) | 10 Jun 2021 | Written in |
| Sch. 7A Pt. 2 | modifications by 2020 SI 728, art. 4 continued | s. 93(1) | 10 Jun 2021 | Written in |
| Sch. 9ZC para. 3(1A) | inserted | Sch. 18 para. 8(4) | 10 Jun 2021 | Written in |
| Sch. 9ZA para. 49(2) | words inserted | Sch. 18 para. 3(4) | 10 Jun 2021 | Written in |
| Sch. 11 para. 6(7)-(9) | omitted | s. 94 | 10 Jun 2021 | Written in |
| Sch. 9ZA para. 49(1)(a) | words substituted | Sch. 18 para. 3(2)(b) | 10 Jun 2021 | Written in |
| Sch. 9ZA para. 49(1) | words inserted | Sch. 18 para. 3(2)(a) | 10 Jun 2021 | Written in |
| Sch. 9ZB para. 29(1)(c)(ii) | word substituted | Sch. 18 para. 4(a)(ii) | 10 Jun 2021 | Written in |
| Sch. 7A Pt. 1 | modifications by 2020 SI 728, art. 3 continued | s. 93(1) | 10 Jun 2021 | Written in |
| s. 85 | modified | Sch. 11 para. 12(4) | 10 Dec 2021 | Written in |
| s. 85B | modified | Sch. 11 para. 12(4) | 10 Dec 2021 | Written in |
| s. 83F(5A) | inserted | Sch. 27 para. 24 | 1 Jan 2023 | Written in |
| s. 83(1)(n) | words omitted | Sch. 27 para. 23(a)(i) | 1 Jan 2023 | Written in |
| s. 83(1)(q) | words substituted | Sch. 27 para. 23(b) | 1 Jan 2023 | Written in |
| s. 81(3A)(c) | words substituted | Sch. 27 para. 22 | 1 Jan 2023 | Written in |
| s. 77(5) | words substituted | Sch. 27 para. 21 | 1 Jan 2023 | Written in |
| s. 76(1) | words substituted | Sch. 27 para. 20(3)(b) | 1 Jan 2023 | Written in |
| Sch. 13 para. 14 | omitted | Sch. 27 para. 28 | 1 Jan 2023 | Written in |
| s. 83(1)(n) | word substituted | Sch. 27 para. 23(a)(ii) | 1 Jan 2023 | Written in |
| s. 69(9)(b) | omitted | Sch. 27 para. 18(3)(a) | 1 Jan 2023 | Written in |
| s. 84(6) | words substituted | Sch. 27 para. 27(a) | 1 Jan 2023 | Written in |
| s. 69(4)(a) | words substituted | Sch. 27 para. 18(2) | 1 Jan 2023 | Written in |
| s. 59-59B | omitted | Sch. 27 para. 17 | 1 Jan 2023 | Written in |
| s. 84(6) | word substituted | Sch. 27 para. 27(b) | 1 Jan 2023 | Written in |
| s. 77(2) | words substituted | Sch. 27 para. 21 | 1 Jan 2023 | Written in |
| s. 76(3) | words substituted | Sch. 27 para. 20(4)(a) | 1 Jan 2023 | Written in |
| s. 77(3) | words substituted | Sch. 27 para. 21 | 1 Jan 2023 | Written in |
| s. 71 heading | word substituted | Sch. 27 para. 19 | 1 Jan 2023 | Written in |
| s. 76(3)(a) | omitted | Sch. 27 para. 20(4)(b) | 1 Jan 2023 | Written in |
| s. 76(5) | words substituted | Sch. 27 para. 20(6) | 1 Jan 2023 | Written in |
| s. 76(1)(a) | omitted | Sch. 27 para. 20(3)(a) | 1 Jan 2023 | Written in |
| s. 59 cross-heading | words omitted | Sch. 27 para. 16 | 1 Jan 2023 | Written in |
| s. 83FB | inserted | Sch. 27 para. 26 | 1 Jan 2023 | Written in |
| s. 81(3)(b) | words substituted | Sch. 27 para. 22 | 1 Jan 2023 | Written in |
| s. 71(2) | word substituted | Sch. 27 para. 19 | 1 Jan 2023 | Written in |
| s. 71(1) | word substituted | Sch. 27 para. 19 | 1 Jan 2023 | Written in |
| s. 69(9)(d) and word | inserted | Sch. 27 para. 18(3)(b) | 1 Jan 2023 | Written in |
| s. 83FA | inserted | Sch. 27 para. 25 | 1 Jan 2023 | Written in |
| s. 76(4) | words substituted | Sch. 27 para. 20(5) | 1 Jan 2023 | Written in |
| s. 76 heading | words substituted | Sch. 27 para. 20(2) | 1 Jan 2023 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.