# The Local Government (Transitional Provisions) (Scotland) Order 1995, Article 4: Transitional provision— VAT


In relation to the period prior to 1st April 1996, section 33 of the Value Added Tax Act 1994 shall apply to a new local authority as it applies to a local authority within the meaning of section 96(4) of that Act.

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Source: https://www.legislation.gov.uk/uksi/1995/1878/article/4 (the official version)
Page: https://openlegislation.uk/local-government-transitional-provisions-scotland-order-1995/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.