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Part 1 Value added tax

Disclosure of avoidance schemes

These repeals come into force in accordance with an order under section 6(2) of this Act.

Short title and chapterExtent of repeal
Value Added Tax Act 1994 (c. 23)

In Schedule 11A—

  1. (a)

    in paragraph 6(1), the word “or” at the end of paragraph (a), and

  2. (b)

    in paragraph 11(3), the word “and” at the end of paragraph (a).