Changes made by Finance Act 2026
2026 c. 11
Made to Value Added Tax Act 1994
19 changes. All changes made by Finance Act 2026
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| Sch. 4 para. 5(2ZA) | words inserted | s. 83(2)(b)(4) | 18 Mar 2026 | Written in |
| Sch. 8 Group 12 item 15 | substituted | s. 80(3)(a)(5) | 18 Mar 2026 | Written in |
| Sch. 8 Group 12 Note (7)(aaa) | words substituted | s. 80(3)(c)(iii)(5) | 18 Mar 2026 | Written in |
| Sch. 4 para. 5(2)(c) | inserted | s. 83(2)(a)(4) | 18 Mar 2026 | Written in |
| s. 33(3)(a) | words substituted | s. 84 | 18 Mar 2026 | Written in |
| Sch. 8 Group 12 Note (6) | omitted | s. 80(3)(b)(5) | 18 Mar 2026 | Written in |
| Sch. 8 Group 12 item 14 | omitted | s. 80(2)(5) | 18 Mar 2026 | Written in |
| Sch. 8 Group 12 Note (7)(aa) | words substituted | s. 80(3)(c)(ii)(5) | 18 Mar 2026 | Written in |
| Sch. 6 para. 11B | inserted | s. 80(4)(5) | 18 Mar 2026 | Written in |
| s. 53(3A) | inserted | s. 82 | 18 Mar 2026 | Written in |
| Sch. 4 para. 5A | inserted | s. 83(3)(4) | 18 Mar 2026 | Written in |
| Sch. 8 Group 12 Note (7)(aab) | words substituted | s. 80(3)(c)(iv)(5) | 18 Mar 2026 | Written in |
| s. 85 | applied (with modifications) | Sch. 17 para. 59 | 18 Mar 2026 | Written in |
| Sch. 8 Group 12 Note (7)(aac) | inserted | s. 80(3)(c)(v)(5) | 18 Mar 2026 | Written in |
| Sch. 8 Group 12 Note (7) | word substituted | s. 80(3)(c)(i)(5) | 18 Mar 2026 | Written in |
| s. 85B | applied (with modifications) | Sch. 17 para. 59 | 18 Mar 2026 | Written in |
| Sch. 8 Group 12 Note (7)(b) | substituted | s. 80(3)(c)(vi)(5) | 18 Mar 2026 | Written in |
| s. 23A(2)(c) | substituted | Sch. 13 para. 7(a) | 1 Apr 2026 | Written in |
| s. 23A(3) | inserted | Sch. 13 para. 7(b) | 1 Apr 2026 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.