# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 5

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

Notwithstanding the repeal by this Act of sections 5 and 6 of the Finance Act 1973, the amendments made by those sections shall continue to be deemed always to have had effect.

---
Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/10/paragraph/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-10/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.