# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 16

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

Section 22 of this Act does not apply where the person liable to pay the outstanding amount of the consideration became insolvent on or before 1st October 1978.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/10/paragraph/16 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-10/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.