# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 12

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

Anything begun before 1st January 1978 under any provision of Part I of the Finance Act 1972 which by virtue of paragraph 30 of Schedule 6 to the Finance Act 1977 could be continued under that Part of the said Act of 1972 as amended by the said Act of 1977 may be continued under this Act.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/10/paragraph/12 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-10/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.