Paragraph 114 Value Added Tax Act 1994 (c. 23)I1

United Kingdom

(1)

The Value Added Tax Act 1994 is amended as follows.

(2)

In section 91 (disclosure of information for statistical purposes)–

(a)

in subsection (2), after “(including a Northern Ireland department)” there is inserted “or to a member of the staff of the Scottish Administration”; and

(b)

in subsection (5), after “Northern Ireland department” there is inserted “or to any part of the Scottish Administration”.

(3)

In Note (2A) to Group 8 of Schedule 8 (zero-rating – transport)^f1, after “to a Government department” there is inserted “or any part of the Scottish Administration”.

Annotations

Commencement

I1: Sch. 2 para. 114 in force at 1.7.1999, see art. 1(2)

Footnotes

f1: Note 2A was inserted by S.I. 1995/3039.