# Value Added Tax Act 1983 (repealed 1.9.1994), Section 38: Administration, collection and enforcement.

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

Schedule 7 to this Act shall have effect subject to section 46A(6) below, with respect to the administration, collection and enforcement of the tax.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/section/38 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/section-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.