# The Scotland Act 1998 (Consequential Modifications) (No.2) Order 1999, Paragraph 114: Value Added Tax Act 1994 (c. 23)

Extent: E+W+S+N.I.

(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), after “to a Government department” there is inserted “or any part of the Scottish Administration”.

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Source: https://www.legislation.gov.uk/uksi/1999/1820/schedule/2/paragraph/114 (the official version)
Page: https://openlegislation.uk/scotland-act-1998-consequential-modifications-no2-order-1999/schedule-2/paragraph-114
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.