Changes to Value Added Tax Act 1994
1994 c. 23
Made by Taxation (Cross-border Trade) Act 2018
389 changes. All changes to Value Added Tax Act 1994
| Provision | Change | Made by | In force | Text |
|---|---|---|---|---|
| s. 16A | inserted | Sch. 8 para. 14 | 16 Dec 2018 | Written in |
| s. 1(1)(c) | substituted | s. 41(2)(b) | 28 Jan 2019 | Written in |
| s. 18B(5) | substituted | Sch. 8 para. 18(7) | 31 Dec 2020 | Written in |
| s. 18B(2) | word omitted | Sch. 8 para. 18(3) | 31 Dec 2020 | Written in |
| s. 20 | omitted | Sch. 8 para. 22 | 31 Dec 2020 | Written in |
| s. 93 | omitted | Sch. 8 para. 77 | 31 Dec 2020 | Written in |
| Sch. 3B | omitted | Sch. 8 para. 86 | 31 Dec 2020 | Written in |
| s. 25(7) | word omitted | Sch. 8 para. 25(3)(a) | 31 Dec 2020 | Written in |
| s. 90(1)(b) | words omitted | Sch. 8 para. 75(2)(b) | 31 Dec 2020 | Written in |
| s. 15 | substituted | s. 41(3) | 31 Dec 2020 | Written in |
| s. 33(2) | words omitted | Sch. 8 para. 31(3)(b) | 31 Dec 2020 | Written in |
| Sch. 11 para. 14(1)(c) | words substituted | Sch. 8 para. 97(7) | 31 Dec 2020 | Written in |
| s. 18A(4)(f) | words substituted | Sch. 8 para. 17(d) | 31 Dec 2020 | Written in |
| s. 99 | words omitted | Sch. 8 para. 80(b) | 31 Dec 2020 | Written in |
| Sch. 9 Pt. 2 Group 14 | words omitted | Sch. 8 para. 95(3)(d) | 31 Dec 2020 | Written in |
| s. 73(7) | words omitted | Sch. 8 para. 64(3)(c) | 31 Dec 2020 | Written in |
| s. 25(1)(b) | omitted | Sch. 8 para. 25(2) | 31 Dec 2020 | Written in |
| s. 33(1)(a) | substituted | Sch. 8 para. 31(2)(a) | 31 Dec 2020 | Written in |
| s. 43(1AA)(c)(ii) | word omitted | Sch. 8 para. 46(3)(c) | 31 Dec 2020 | Written in |
| s. 18B(4) | words omitted | Sch. 8 para. 18(6) | 31 Dec 2020 | Written in |
| s. 21(2B) | omitted | Sch. 8 para. 23(5) | 31 Dec 2020 | Written in |
| Sch. 11 para. 2(5E)(5F) | inserted | Sch. 8 para. 97(2)(f) | 31 Dec 2020 | Written in |
| Sch. 11 para. 2(5) | omitted | Sch. 8 para. 97(2)(b) | 31 Dec 2020 | Written in |
| s. 18B(2A) | words omitted | Sch. 8 para. 18(4) | 31 Dec 2020 | Written in |
| Sch. 11 para. 2(8)(b) and word | omitted | Sch. 8 para. 97(2)(g)(i) | 31 Dec 2020 | Written in |
| s. 7(9) | omitted | Sch. 8 para. 7(5) | 31 Dec 2020 | Written in |
| Sch. 4A para. 9B | words substituted | Sch. 8 para. 89(9)(b) | 31 Dec 2020 | Written in |
| Sch. 4A para. 9B(b) | words substituted | Sch. 8 para. 89(9)(a) | 31 Dec 2020 | Written in |
| s. 33B(1)(b) | word omitted | Sch. 8 para. 33(2)(b) | 31 Dec 2020 | Written in |
| Sch. 9 Pt. 2 Group 5 | words substituted | Sch. 8 para. 95(2)(b) | 31 Dec 2020 | No change to the words |
| s. 46(6) | omitted | Sch. 8 para. 49(3) | 31 Dec 2020 | Written in |
| Sch. 11 para. 6(1) | words omitted | Sch. 8 para. 97(5) | 31 Dec 2020 | Written in |
| Sch. 1 para. 1(5) | words omitted | Sch. 8 para. 81(2)(b) | 31 Dec 2020 | Written in |
| s. 24(1)(c) | words omitted | Sch. 8 para. 24(2)(b) | 31 Dec 2020 | Written in |
| s. 18(4)(a) | words omitted | Sch. 8 para. 16(5)(b) | 31 Dec 2020 | Written in |
| s. 66(4)(b) | words substituted | Sch. 8 para. 60(5) | 31 Dec 2020 | Written in |
| s. 10-14 | omitted | Sch. 8 para. 11 | 31 Dec 2020 | Written in |
| s. 33B(3) | words omitted | Sch. 8 para. 33(3) | 31 Dec 2020 | Written in |
| s. 90(2)(a) | words omitted | Sch. 8 para. 75(3)(a) | 31 Dec 2020 | Written in |
| s. 21(6D) | words substituted | Sch. 8 para. 23(8) | 31 Dec 2020 | Written in |
| Sch. 6 para. 1A(6)(a) | word omitted | Sch. 8 para. 91(2)(b)(ii) | 31 Dec 2020 | Written in |
| s. 9A(5)(a) | words substituted | Sch. 8 para. 10(a) | 31 Dec 2020 | Written in |
| Sch. 11 para. 3(2)(c) | omitted | Sch. 8 para. 97(4) | 31 Dec 2020 | Written in |
| s. 1(1)(b) | omitted | s. 41(2)(a) | 31 Dec 2020 | Written in |
| Sch. 1A para. 3(d) | omitted | Sch. 8 para. 82(2) | 31 Dec 2020 | Written in |
| s. 99 | words omitted | Sch. 8 para. 80(a) | 31 Dec 2020 | Written in |
| s. 47(1) | substituted | Sch. 8 para. 50(2) | 31 Dec 2020 | Written in |
| Sch. 6 para. 3(1)(a)(ii) | words omitted | Sch. 8 para. 91(3) | 31 Dec 2020 | Written in |
| s. 69C(6) | words inserted | Sch. 8 para. 62(b) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 12 | words omitted | Sch. 8 para. 94(5)(a)(ii) | 31 Dec 2020 | Written in |
| s. 18(6) | words omitted | Sch. 8 para. 16(6)(c)(ii) | 31 Dec 2020 | Written in |
| s. 45(1)(b) and word | omitted | Sch. 8 para. 48(2)(a) | 31 Dec 2020 | Written in |
| s. 78A(7)(a) | word substituted | Sch. 8 para. 70 | 31 Dec 2020 | Written in |
| s. 24(6)(b) | word omitted | Sch. 8 para. 24(5)(b)(iii) | 31 Dec 2020 | Written in |
| s. 45(2) | words omitted | Sch. 8 para. 48(3) | 31 Dec 2020 | Written in |
| s. 18B(7) | words substituted | Sch. 8 para. 18(9)(b) | 31 Dec 2020 | Written in |
| Sch. 4A para. 7(1) | words substituted | Sch. 8 para. 89(6)(a)(ii) | 31 Dec 2020 | Written in |
| s. 80(3C) | words substituted | Sch. 8 para. 71(2) | 31 Dec 2020 | Written in |
| s. 43(1)(c) | substituted | Sch. 8 para. 46(2) | 31 Dec 2020 | Written in |
| s. 77(4C)(aa) | word inserted | Sch. 8 para. 69(6)(a) | 31 Dec 2020 | Written in |
| s. 52 | words omitted | Sch. 8 para. 53(c)(ii) | 31 Dec 2020 | Written in |
| s. 18(6) | words substituted | Sch. 8 para. 16(6)(d)(ii) | 31 Dec 2020 | Written in |
| Sch. 4A para. 3(4)(a) | words substituted | Sch. 8 para. 89(2)(b) | 31 Dec 2020 | Written in |
| s. 66(9) | substituted for s. 66(9)(10) | Sch. 8 para. 60(7) | 31 Dec 2020 | Written in |
| s. 96(1) | words omitted | Sch. 8 para. 79(2)(c) | 31 Dec 2020 | Written in |
| s. 18(6) | words omitted | Sch. 8 para. 16(6)(a) | 31 Dec 2020 | Written in |
| s. 18(4)(b) | words omitted | Sch. 8 para. 16(5)(c) | 31 Dec 2020 | Written in |
| Sch. 4A para. 9D(2) | words substituted | Sch. 8 para. 89(11)(a)(ii) | 31 Dec 2020 | Written in |
| s. 7(1) | word omitted | Sch. 8 para. 7(2) | 31 Dec 2020 | Written in |
| s. 18F(1) | words omitted | Sch. 8 para. 21(c) | 31 Dec 2020 | Written in |
| Sch. 4A para. 9C(1)(b) | words substituted | Sch. 8 para. 89(10)(a) | 31 Dec 2020 | Written in |
| Sch. 4 para. 6 | omitted | Sch. 8 para. 88(3) | 31 Dec 2020 | Written in |
| s. 34(1) | word omitted | Sch. 8 para. 36(2) | 31 Dec 2020 | Written in |
| s. 90(1)(a) | words omitted | Sch. 8 para. 75(2)(a) | 31 Dec 2020 | Written in |
| Sch. 4A para. 8(4)(a) | words substituted | Sch. 8 para. 89(7)(b) | 31 Dec 2020 | Written in |
| Sch. 5A | words substituted | Sch. 8 para. 90 | 31 Dec 2020 | Written in |
| s. 88(1) | words omitted | Sch. 8 para. 74(2) | 31 Dec 2020 | Written in |
| s. 72(10) | words omitted | Sch. 8 para. 63(4)(a) | 31 Dec 2020 | Written in |
| s. 6(7)(8) | omitted | Sch. 8 para. 6(2) | 31 Dec 2020 | Written in |
| s. 37(4) | words omitted | Sch. 8 para. 39(5)(a)(ii) | 31 Dec 2020 | Written in |
| Sch. 7A | words omitted | Sch. 8 para. 93 | 31 Dec 2020 | Written in |
| s. 37(2)(a) | words omitted | Sch. 8 para. 39(3) | 31 Dec 2020 | Written in |
| s. 17(5)(a) | words omitted | Sch. 8 para. 15(4) | 31 Dec 2020 | Written in |
| s. 18B(6) | substituted | Sch. 8 para. 18(8) | 31 Dec 2020 | Written in |
| s. 77(1) | word omitted | Sch. 8 para. 69(2)(a) | 31 Dec 2020 | Written in |
| s. 2(1)(b) | omitted | Sch. 8 para. 3(a) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 1 | words omitted | Sch. 8 para. 94(2) | 31 Dec 2020 | Written in |
| s. 50A(5) | word omitted | Sch. 8 para. 52 | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 8 | words inserted | Sch. 8 para. 94(4)(c) | 31 Dec 2020 | No change to the words |
| Sch. 4A para. 9E(4)(a) | words substituted | Sch. 8 para. 89(12)(b) | 31 Dec 2020 | Written in |
| s. 62(2)(b) | omitted | Sch. 8 para. 58(3) | 31 Dec 2020 | Written in |
| s. 21(2A)(b) | words omitted | Sch. 8 para. 23(4)(b) | 31 Dec 2020 | Written in |
| s. 77(4) | word omitted | Sch. 8 para. 69(5) | 31 Dec 2020 | Written in |
| s. 24(2) | words omitted | Sch. 8 para. 24(3) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 18 | omitted | Sch. 8 para. 94(9) | 31 Dec 2020 | No change to the words |
| s. 37(3) | words omitted | Sch. 8 para. 39(4)(a) | 31 Dec 2020 | Written in |
| s. 90(2)(b) | words omitted | Sch. 8 para. 75(3)(b) | 31 Dec 2020 | Written in |
| s. 27(1) | words omitted | Sch. 8 para. 27 | 31 Dec 2020 | Written in |
| s. 18F(1) | words omitted | Sch. 8 para. 21(b)(i) | 31 Dec 2020 | Written in |
| Sch. 4A para. 9D(2)(b) | words substituted | Sch. 8 para. 89(11)(a)(i) | 31 Dec 2020 | Written in |
| s. 37(1) | words omitted | Sch. 8 para. 39(2)(b) | 31 Dec 2020 | Written in |
| s. 9A(5)(a) | words substituted | Sch. 8 para. 10(b) | 31 Dec 2020 | Written in |
| s. 33C(2)(a) | substituted | Sch. 8 para. 34(2)(a) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 8 | words substituted | Sch. 8 para. 94(4)(a) | 31 Dec 2020 | Written in |
| s. 30(9) | word substituted | Sch. 8 para. 29(7) | 31 Dec 2020 | Written in |
| s. 84(6) | words omitted | Sch. 8 para. 73(b) | 31 Dec 2020 | Written in |
| s. 18(6) | words omitted | Sch. 8 para. 16(6)(d)(iii) | 31 Dec 2020 | Written in |
| s. 37(3) | words omitted | Sch. 8 para. 39(4)(b) | 31 Dec 2020 | Written in |
| s. 31 heading | words omitted | Sch. 8 para. 30(3) | 31 Dec 2020 | Written in |
| s. 65(2) | words substituted | Sch. 8 para. 59(3) | 31 Dec 2020 | Written in |
| Sch. 4A para. 16 cross-heading | words substituted | Sch. 8 para. 89(16) | 31 Dec 2020 | Written in |
| s. 7(4)(5) | omitted | Sch. 8 para. 7(3) | 31 Dec 2020 | Written in |
| s. 21(2A)(a) | words substituted | Sch. 8 para. 23(4)(a) | 31 Dec 2020 | Written in |
| s. 18(6) | words substituted | Sch. 8 para. 16(6)(b)(i) | 31 Dec 2020 | Written in |
| Sch. 9 Pt. 2 Group 16 | words substituted | Sch. 8 para. 95(4) | 31 Dec 2020 | Written in |
| s. 76(5) | words omitted | Sch. 8 para. 67(4) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 12 | words omitted | Sch. 8 para. 94(5)(c)(ii) | 31 Dec 2020 | Written in |
| s. 66(7)(a) | words substituted | Sch. 8 para. 60(6)(a) | 31 Dec 2020 | Written in |
| s. 77(3) | words omitted | Sch. 8 para. 69(4) | 31 Dec 2020 | Written in |
| s. 33A(8)(b)(ii) | words omitted | Sch. 8 para. 32(5) | 31 Dec 2020 | Written in |
| s. 47(5) | omitted | Sch. 8 para. 50(4) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 8 | words substituted | Sch. 8 para. 94(4)(b) | 31 Dec 2020 | Written in |
| s. 88(8) | substituted | Sch. 8 para. 74(4) | 31 Dec 2020 | Written in |
| s. 39(1)(2) | substituted | Sch. 8 para. 41 | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 12 | words omitted | Sch. 8 para. 94(5)(a)(i) | 31 Dec 2020 | Written in |
| s. 18(7) | words omitted | Sch. 8 para. 16(7)(b) | 31 Dec 2020 | Written in |
| s. 17(1) | words omitted | Sch. 8 para. 15(2) | 31 Dec 2020 | Written in |
| Sch. 3A para. 1(2) | words substituted | Sch. 8 para. 85(b) | 31 Dec 2020 | Written in |
| s. 54(8) | substituted | Sch. 8 para. 54 | 31 Dec 2020 | Written in |
| s. 18(2)(a) | omitted | Sch. 8 para. 16(3)(a) | 31 Dec 2020 | Written in |
| s. 18(6) | words substituted | Sch. 8 para. 16(6)(d)(i) | 31 Dec 2020 | Written in |
| s. 76(3A) | omitted | Sch. 8 para. 67(3) | 31 Dec 2020 | Written in |
| s. 30(8)(a) | substituted | Sch. 8 para. 29(5) | 31 Dec 2020 | Written in |
| s. 41(4) | word omitted | Sch. 8 para. 44(3) | 31 Dec 2020 | Written in |
| s. 80(7) | words omitted | Sch. 8 para. 71(3) | 31 Dec 2020 | Written in |
| Sch. 1 para. 1(9) | words omitted | Sch. 8 para. 81(2)(d) | 31 Dec 2020 | Written in |
| s. 73(7)(a) | words omitted | Sch. 8 para. 64(3)(a) | 31 Dec 2020 | Written in |
| s. 88(4) | omitted | Sch. 8 para. 74(3) | 31 Dec 2020 | Written in |
| s. 48(1)(a) | words omitted | Sch. 8 para. 51(2) | 31 Dec 2020 | Written in |
| s. 21(3)(a) | words omitted | Sch. 8 para. 23(6) | 31 Dec 2020 | Written in |
| s. 7A(4) | substituted | Sch. 8 para. 8 | 31 Dec 2020 | Written in |
| Sch. 11A para. 2A(2)(b) | omitted | Sch. 8 para. 98(a) | 31 Dec 2020 | Written in |
| s. 3A | omitted | Sch. 8 para. 4 | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 7 | words omitted | Sch. 8 para. 94(3)(a)(iii) | 31 Dec 2020 | Written in |
| Sch. 6 para. 1A(4) | words omitted | Sch. 8 para. 91(2)(a)(i) | 31 Dec 2020 | Written in |
| Sch. 4A para. 11(3) | omitted | Sch. 8 para. 89(14) | 31 Dec 2020 | Written in |
| s. 73(3)(b) | words omitted | Sch. 8 para. 64(2)(a) | 31 Dec 2020 | Written in |
| s. 43(1AA) | word omitted | Sch. 8 para. 46(3)(d) | 31 Dec 2020 | Written in |
| s. 33E(5)(b) | words omitted | Sch. 8 para. 35(4)(b) | 31 Dec 2020 | Written in |
| Sch. 4A para. 16(2)(f)(i) | words substituted | Sch. 8 para. 89(17)(b)(ii) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 7 | words omitted | Sch. 8 para. 94(3)(c)(i) | 31 Dec 2020 | Written in |
| s. 33B(6) | words omitted | Sch. 8 para. 33(5) | 31 Dec 2020 | Written in |
| Sch. 4A para. 7(1)(b) | words substituted | Sch. 8 para. 89(6)(a)(i) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 8 | words omitted | Sch. 8 para. 94(4)(d) | 31 Dec 2020 | Written in |
| s. 24(5) | words omitted | Sch. 8 para. 24(4)(a)(ii) | 31 Dec 2020 | Written in |
| s. 7(6)(a) | words omitted | Sch. 8 para. 7(4) | 31 Dec 2020 | Written in |
| Sch. 9 Pt. 2 Group 14 | words omitted | Sch. 8 para. 95(3)(c)(ii) | 31 Dec 2020 | Written in |
| s. 18(2)(b)(i) | words omitted | Sch. 8 para. 16(3)(b) | 31 Dec 2020 | Written in |
| Sch. 4A para. 7(2)(a) | words substituted | Sch. 8 para. 89(6)(b) | 31 Dec 2020 | Written in |
| s. 18A(4)(e) | words substituted | Sch. 8 para. 17(c) | 31 Dec 2020 | Written in |
| s. 46(3) | words omitted | Sch. 8 para. 49(2) | 31 Dec 2020 | Written in |
| s. 7(12) | inserted | Sch. 8 para. 7(6) | 31 Dec 2020 | Written in |
| s. 33C(5) | words omitted | Sch. 8 para. 34(4) | 31 Dec 2020 | Written in |
| s. 24(6)(c) | word omitted | Sch. 8 para. 24(6)(c) | 31 Dec 2020 | Written in |
| Sch. 4A para. 5 | substituted | Sch. 8 para. 89(4) | 31 Dec 2020 | Written in |
| s. 9(6) | omitted | Sch. 8 para. 9 | 31 Dec 2020 | Written in |
| Sch. 1 para. 4(3) | words omitted | Sch. 8 para. 81(4) | 31 Dec 2020 | Written in |
| s. 44(9) | words omitted | Sch. 8 para. 47(3) | 31 Dec 2020 | Written in |
| s. 33A(1)(c) | words omitted | Sch. 8 para. 32(2)(c) | 31 Dec 2020 | Written in |
| Sch. 4A para. 11 cross-heading | word omitted | Sch. 8 para. 89(13) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 12 | words omitted | Sch. 8 para. 94(5)(d)(ii) | 31 Dec 2020 | Written in |
| s. 66(2) | words substituted | Sch. 8 para. 60(3) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 12 | words omitted | Sch. 8 para. 94(5)(d)(i) | 31 Dec 2020 | Written in |
| s. 65(1)(c) | words substituted | Sch. 8 para. 59(2)(b) | 31 Dec 2020 | Written in |
| Sch. 1 para. 1(4)(a) | words omitted | Sch. 8 para. 81(2)(a) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 13 | words omitted | Sch. 8 para. 94(6)(c) | 31 Dec 2020 | Written in |
| s. 77(4C)(c) | omitted | Sch. 8 para. 69(6)(b) | 31 Dec 2020 | Written in |
| s. 33E(7) | words omitted | Sch. 8 para. 35(6) | 31 Dec 2020 | Written in |
| s. 47(4) | words inserted | Sch. 8 para. 50(3) | 31 Dec 2020 | Written in |
| s. 18C(4)(b) | words substituted | Sch. 8 para. 19 | 31 Dec 2020 | Written in |
| s. 77(4C)(e) and word | omitted | Sch. 8 para. 69(6)(b) | 31 Dec 2020 | Written in |
| Sch. 11 para. 2(9) | omitted | Sch. 8 para. 97(2)(h) | 31 Dec 2020 | Written in |
| s. 24(6)(a) | words omitted | Sch. 8 para. 24(5)(a)(i) | 31 Dec 2020 | Written in |
| s. 30(10)(b) | words substituted | Sch. 8 para. 29(8)(c) | 31 Dec 2020 | Written in |
| Sch. 4A para. 9D(3)(a) | words substituted | Sch. 8 para. 89(11)(b) | 31 Dec 2020 | Written in |
| s. 33C(2)(b) | word omitted | Sch. 8 para. 34(2)(b) | 31 Dec 2020 | Written in |
| s. 33E(1)(b) | word omitted | Sch. 8 para. 35(2)(b) | 31 Dec 2020 | Written in |
| s. 48(1A) | substituted for s. 48(1A)(1B) | Sch. 8 para. 51(3) | 31 Dec 2020 | Written in |
| s. 83(1)(j) | omitted | Sch. 8 para. 72(c) | 31 Dec 2020 | Written in |
| Sch. 4A para. 16(1)(b) | words substituted | Sch. 8 para. 89(17)(a) | 31 Dec 2020 | Written in |
| s. 38 | words omitted | Sch. 8 para. 40(a) | 31 Dec 2020 | Written in |
| s. 65(6) | substituted for s. 65(6)(7) | Sch. 8 para. 59(5) | 31 Dec 2020 | Written in |
| s. 92 | omitted | Sch. 8 para. 76 | 31 Dec 2020 | Written in |
| s. 21(1) | substituted | Sch. 8 para. 23(2) | 31 Dec 2020 | Written in |
| Sch. 4A para. 9C(1) | words substituted | Sch. 8 para. 89(10)(b) | 31 Dec 2020 | Written in |
| s. 18(6) | words substituted | Sch. 8 para. 16(6)(b)(ii) | 31 Dec 2020 | Written in |
| s. 33C(6) | words omitted | Sch. 8 para. 34(5) | 31 Dec 2020 | Written in |
| s. 33E(6) | words omitted | Sch. 8 para. 35(5) | 31 Dec 2020 | Written in |
| s. 18(6) | words inserted | Sch. 8 para. 16(6)(b)(iii) | 31 Dec 2020 | Written in |
| s. 30(10) | words substituted | Sch. 8 para. 29(8)(a) | 31 Dec 2020 | Written in |
| Sch. 9 Pt. 2 Group 14 | words omitted | Sch. 8 para. 95(3)(c)(i) | 31 Dec 2020 | Written in |
| s. 33E(1)(a) | substituted | Sch. 8 para. 35(2)(a) | 31 Dec 2020 | Written in |
| Sch. 4A para. 9E(3)(b) | words substituted | Sch. 8 para. 89(12)(a)(i) | 31 Dec 2020 | Written in |
| s. 6(14) | words substituted | Sch. 8 para. 6(3) | 31 Dec 2020 | Written in |
| Sch. 4A para. 6 and cross-heading | omitted | Sch. 8 para. 89(5) | 31 Dec 2020 | Written in |
| s. 62(1A) | omitted | Sch. 8 para. 58(2) | 31 Dec 2020 | Written in |
| s. 30(10)(a) | words omitted | Sch. 8 para. 29(8)(b) | 31 Dec 2020 | Written in |
| Sch. 4A para. 3(3) | words substituted | Sch. 8 para. 89(2)(a)(ii) | 31 Dec 2020 | Written in |
| s. 40 | omitted | Sch. 8 para. 43 | 31 Dec 2020 | Written in |
| Sch. 11 para. 2(5D) | words omitted | Sch. 8 para. 97(2)(e)(i) | 31 Dec 2020 | Written in |
| s. 69(1)(a) | words omitted | Sch. 8 para. 61 | 31 Dec 2020 | Written in |
| s. 18(7) | words omitted | Sch. 8 para. 16(7)(a) | 31 Dec 2020 | Written in |
| s. 18D(1) | words omitted | Sch. 8 para. 20(2) | 31 Dec 2020 | Written in |
| s. 16 | substituted | Sch. 8 para. 13 | 31 Dec 2020 | Written in |
| s. 73(7)(b) | words omitted | Sch. 8 para. 64(3)(b) | 31 Dec 2020 | Written in |
| s. 58ZA | inserted | Sch. 8 para. 57 | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 8 | words omitted | Sch. 8 para. 94(4)(f) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 13 | words omitted | Sch. 8 para. 94(6)(b) | 31 Dec 2020 | Written in |
| s. 18(1) | substituted | Sch. 8 para. 16(2) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 8 | words omitted | Sch. 8 para. 94(4)(e) | 31 Dec 2020 | Written in |
| s. 33E(4) | word omitted | Sch. 8 para. 35(3) | 31 Dec 2020 | Written in |
| s. 1(4) | words substituted | Sch. 8 para. 2(3)(a) | 31 Dec 2020 | Written in |
| s. 76A | omitted | Sch. 8 para. 68 | 31 Dec 2020 | Written in |
| s. 65(1)(f) | words substituted | Sch. 8 para. 59(2)(c) | 31 Dec 2020 | Written in |
| s. 37(4)(b) | omitted | Sch. 8 para. 39(5)(b) | 31 Dec 2020 | Written in |
| s. 96(1) | words substituted | Sch. 8 para. 79(2)(d) | 31 Dec 2020 | Written in |
| Sch. 2 | omitted | Sch. 8 para. 83 | 31 Dec 2020 | Written in |
| s. 77(4C)(b) | omitted | Sch. 8 para. 69(6)(b) | 31 Dec 2020 | Written in |
| s. 95 | omitted | Sch. 8 para. 78 | 31 Dec 2020 | Written in |
| Sch. 11 para. 2(5D) | words omitted | Sch. 8 para. 97(2)(e)(ii)(a) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 7 | words substituted | Sch. 8 para. 94(3)(b) | 31 Dec 2020 | Written in |
| s. 65 heading | substituted | Sch. 8 para. 59(6) | 31 Dec 2020 | Written in |
| Sch. 6 para. 1A(6)(a) | words omitted | Sch. 8 para. 91(2)(b)(i) | 31 Dec 2020 | Written in |
| Sch. 11 para. 2(3) | omitted | Sch. 8 para. 97(2)(a) | 31 Dec 2020 | Written in |
| s. 21(4) | words omitted | Sch. 8 para. 23(7) | 31 Dec 2020 | Written in |
| Sch. 4A para. 5 cross-heading | word substituted | Sch. 8 para. 89(3) | 31 Dec 2020 | Written in |
| s. 52(b) and word | omitted | Sch. 8 para. 53(b) | 31 Dec 2020 | Written in |
| s. 58 | word substituted | Sch. 8 para. 56 | 31 Dec 2020 | Written in |
| s. 24(6)(b) | words omitted | Sch. 8 para. 24(5)(b)(i) | 31 Dec 2020 | Written in |
| s. 52 | words substituted | Sch. 8 para. 53(a)(i) | 31 Dec 2020 | Written in |
| s. 83(1)(b) | words omitted | Sch. 8 para. 72(a)(ii) | 31 Dec 2020 | Written in |
| Sch. 11 para. 2(5D) | words omitted | Sch. 8 para. 97(2)(e)(ii)(c) | 31 Dec 2020 | Written in |
| s. 18(6) | words omitted | Sch. 8 para. 16(6)(d)(iv) | 31 Dec 2020 | Written in |
| s. 72(5)(a) | words substituted | Sch. 8 para. 63(3)(a) | 31 Dec 2020 | Written in |
| s. 25(7)(a) | words omitted | Sch. 8 para. 25(3)(b) | 31 Dec 2020 | Written in |
| s. 72(10) | words omitted | Sch. 8 para. 63(4)(b) | 31 Dec 2020 | Written in |
| s. 18(6) | words omitted | Sch. 8 para. 16(6)(c)(i) | 31 Dec 2020 | Written in |
| s. 44(2) | words omitted | Sch. 8 para. 47(2) | 31 Dec 2020 | Written in |
| Sch. 9 Pt. 2 Group 14 | words omitted | Sch. 8 para. 95(3)(e) | 31 Dec 2020 | Written in |
| s. 65(3) | words substituted | Sch. 8 para. 59(4) | 31 Dec 2020 | Written in |
| s. 83(1)(p)(iii) and word | omitted | Sch. 8 para. 72(d) | 31 Dec 2020 | Written in |
| s. 35(3) | omitted | Sch. 8 para. 37(3) | 31 Dec 2020 | Written in |
| s. 33C(4) | words substituted | Sch. 8 para. 34(3)(a) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 7 | words substituted | Sch. 8 para. 94(3)(c)(ii) | 31 Dec 2020 | Written in |
| Sch. 3BA | omitted | Sch. 8 para. 87 | 31 Dec 2020 | Written in |
| s. 75 | omitted | Sch. 8 para. 66 | 31 Dec 2020 | Written in |
| s. 65(1)(a) | words substituted | Sch. 8 para. 59(2)(a) | 31 Dec 2020 | Written in |
| s. 45(1) | words omitted | Sch. 8 para. 48(2)(b) | 31 Dec 2020 | Written in |
| Sch. 11 para. 2(5D) | words omitted | Sch. 8 para. 97(2)(e)(ii)(b) | 31 Dec 2020 | Written in |
| s. 18B(7) | words substituted | Sch. 8 para. 18(9)(a) | 31 Dec 2020 | Written in |
| s. 66(1) | words substituted | Sch. 8 para. 60(2) | 31 Dec 2020 | Written in |
| s. 83(1)(d) | omitted | Sch. 8 para. 72(b) | 31 Dec 2020 | Written in |
| s. 29A(2) | substituted | Sch. 8 para. 28(3) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 15 | words omitted | Sch. 8 para. 94(7) | 31 Dec 2020 | Written in |
| s. 18 heading | words omitted | Sch. 8 para. 16(8) | 31 Dec 2020 | Written in |
| Sch. 11 para. 2A(2)(b) | words omitted | Sch. 8 para. 97(3) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 16 | words substituted | Sch. 8 para. 94(8)(b) | 31 Dec 2020 | Written in |
| s. 36A | omitted | Sch. 8 para. 38 | 31 Dec 2020 | Written in |
| Sch. 6 para. 1A(4) | words substituted | Sch. 8 para. 91(2)(a)(ii) | 31 Dec 2020 | Written in |
| s. 24(6)(a) | words omitted | Sch. 8 para. 24(5)(a)(ii) | 31 Dec 2020 | Written in |
| s. 18B(3) | words omitted | Sch. 8 para. 18(5) | 31 Dec 2020 | Written in |
| s. 72(2)(ii) | words substituted | Sch. 8 para. 63(2)(c) | 31 Dec 2020 | Written in |
| s. 43(1AA)(a) | words omitted | Sch. 8 para. 46(3)(a) | 31 Dec 2020 | Written in |
| s. 18F(1) | words omitted | Sch. 8 para. 21(b)(ii) | 31 Dec 2020 | Written in |
| Sch. 1 para. 13(8) | omitted | Sch. 8 para. 81(5) | 31 Dec 2020 | Written in |
| Sch. 1 para. 2(7)(c) | omitted | Sch. 8 para. 81(3) | 31 Dec 2020 | Written in |
| s. 18D(2)(a) | words omitted | Sch. 8 para. 20(3)(b) | 31 Dec 2020 | Written in |
| Sch. 11 para. 2(3ZA) | omitted | Sch. 8 para. 97(2)(a) | 31 Dec 2020 | Written in |
| s. 30(5) | words omitted | Sch. 8 para. 29(3) | 31 Dec 2020 | Written in |
| s. 66(7) | word omitted | Sch. 8 para. 60(6)(b) | 31 Dec 2020 | Written in |
| s. 33(2) | words omitted | Sch. 8 para. 31(3)(a) | 31 Dec 2020 | Written in |
| s. 24(6)(b) | words omitted | Sch. 8 para. 24(5)(b)(ii) | 31 Dec 2020 | Written in |
| s. 33B(5) | words omitted | Sch. 8 para. 33(4) | 31 Dec 2020 | Written in |
| s. 33A(1)(a) | substituted | Sch. 8 para. 32(2)(a) | 31 Dec 2020 | Written in |
| s. 72(2)(c) | omitted | Sch. 8 para. 63(2)(b) | 31 Dec 2020 | Written in |
| s. 88(7) | omitted | Sch. 8 para. 74(3) | 31 Dec 2020 | Written in |
| s. 33A(1)(b) | word omitted | Sch. 8 para. 32(2)(b) | 31 Dec 2020 | Written in |
| s. 41(3) | word omitted | Sch. 8 para. 44(2)(c) | 31 Dec 2020 | Written in |
| s. 18A(4)(c)(d) | omitted | Sch. 8 para. 17(b) | 31 Dec 2020 | Written in |
| s. 18A(4)(b) | words omitted | Sch. 8 para. 17(a) | 31 Dec 2020 | Written in |
| Sch. 4 para. 8(2)(a) | words substituted | Sch. 8 para. 88(4) | 31 Dec 2020 | Written in |
| Sch. 1A para. 3(c) | omitted | Sch. 8 para. 82(2) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 12 | words omitted | Sch. 8 para. 94(5)(c)(i) | 31 Dec 2020 | Written in |
| s. 18F(1) | words inserted | Sch. 8 para. 21(a) | 31 Dec 2020 | Written in |
| Sch. 11 para. 2(5B)(a) | words omitted | Sch. 8 para. 97(2)(d) | 31 Dec 2020 | Written in |
| s. 29A(1)(b) | words omitted | Sch. 8 para. 28(2) | 31 Dec 2020 | Written in |
| s. 33C(4) | words substituted | Sch. 8 para. 34(3)(b) | 31 Dec 2020 | Written in |
| Sch. 11 para. 2(4) | omitted | Sch. 8 para. 97(2)(b) | 31 Dec 2020 | Written in |
| s. 77(2) | words omitted | Sch. 8 para. 69(3) | 31 Dec 2020 | Written in |
| s. 77(1)(a) | words omitted | Sch. 8 para. 69(2)(b) | 31 Dec 2020 | Written in |
| Sch. 9 Pt. 2 Group 14 | words omitted | Sch. 8 para. 95(3)(b) | 31 Dec 2020 | Written in |
| s. 72(2)(b) | words substituted | Sch. 8 para. 63(2)(a) | 31 Dec 2020 | Written in |
| Sch. 3A para. 1(1) | words substituted | Sch. 8 para. 85(a) | 31 Dec 2020 | Written in |
| s. 83(1)(w) | omitted | Sch. 8 para. 72(e) | 31 Dec 2020 | Written in |
| Sch. 4A para. 3(3)(b) | words substituted | Sch. 8 para. 89(2)(a)(i) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 7 | words substituted | Sch. 8 para. 94(3)(a)(ii) | 31 Dec 2020 | Written in |
| s. 26(1) | word omitted | Sch. 8 para. 26 | 31 Dec 2020 | Written in |
| s. 18B(1) | omitted | Sch. 8 para. 18(2) | 31 Dec 2020 | Written in |
| s. 37(4) | words omitted | Sch. 8 para. 39(5)(a)(i) | 31 Dec 2020 | Written in |
| s. 18D(2) | words omitted | Sch. 8 para. 20(3)(a) | 31 Dec 2020 | Written in |
| s. 1(4) | words substituted | Sch. 8 para. 2(3)(b) | 31 Dec 2020 | Written in |
| s. 33(1)(b) | word omitted | Sch. 8 para. 31(2)(b) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 13 | words substituted | Sch. 8 para. 94(6)(a) | 31 Dec 2020 | Written in |
| Sch. 1A para. 12 | omitted | Sch. 8 para. 82(3) | 31 Dec 2020 | Written in |
| s. 5(3) | words omitted | Sch. 8 para. 5 | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 16 | words substituted | Sch. 8 para. 94(8)(a) | 31 Dec 2020 | Written in |
| s. 77(6) | words omitted | Sch. 8 para. 69(7) | 31 Dec 2020 | Written in |
| s. 66(3)(b) | words substituted | Sch. 8 para. 60(4) | 31 Dec 2020 | Written in |
| s. 48(9) | omitted | Sch. 8 para. 51(4) | 31 Dec 2020 | Written in |
| Sch. 11 para. 2(8) | words omitted | Sch. 8 para. 97(2)(g)(ii) | 31 Dec 2020 | Written in |
| s. 84(4)(c) | word omitted | Sch. 8 para. 73(a) | 31 Dec 2020 | Written in |
| s. 24(5) | words omitted | Sch. 8 para. 24(4)(a)(i) | 31 Dec 2020 | Written in |
| Sch. 9A para. 1(5)(a) | words omitted | Sch. 8 para. 96(2) | 31 Dec 2020 | Written in |
| Sch. 1 para. 1(7) | words omitted | Sch. 8 para. 81(2)(c) | 31 Dec 2020 | Written in |
| Sch. 9 Pt. 2 Group 14 | words omitted | Sch. 8 para. 95(3)(a) | 31 Dec 2020 | Written in |
| s. 99 | word omitted | Sch. 8 para. 80(c) | 31 Dec 2020 | Written in |
| Sch. 4A para. 12 and cross-heading | omitted | Sch. 8 para. 89(15) | 31 Dec 2020 | Written in |
| Sch. 4A para. 9(2)(a) | words substituted | Sch. 8 para. 89(8)(b) | 31 Dec 2020 | Written in |
| s. 17(2) | words omitted | Sch. 8 para. 15(3) | 31 Dec 2020 | Written in |
| s. 24(5)(a) | words omitted | Sch. 8 para. 24(4)(b) | 31 Dec 2020 | Written in |
| Sch. 4A para. 9(1)(b) | words substituted | Sch. 8 para. 89(8)(a)(i) | 31 Dec 2020 | Written in |
| s. 52 | words omitted | Sch. 8 para. 53(c)(i) | 31 Dec 2020 | Written in |
| Sch. 7 | omitted | Sch. 8 para. 92 | 31 Dec 2020 | Written in |
| Sch. 4A para. 16(2)(f)(i) | words substituted | Sch. 8 para. 89(17)(b)(i) | 31 Dec 2020 | Written in |
| s. 41A(2) | substituted | Sch. 8 para. 45(3) | 31 Dec 2020 | Written in |
| s. 69C(6) | words substituted | Sch. 8 para. 62(a) | 31 Dec 2020 | Written in |
| s. 30(3) | words substituted | Sch. 8 para. 29(2) | 31 Dec 2020 | Written in |
| s. 41(3) | words omitted | Sch. 8 para. 44(2)(a) | 31 Dec 2020 | Written in |
| s. 90(3) | words substituted | Sch. 8 para. 75(4) | 31 Dec 2020 | Written in |
| s. 21(2)(c) | words omitted | Sch. 8 para. 23(3)(b) | 31 Dec 2020 | Written in |
| s. 18(4) | words omitted | Sch. 8 para. 16(5)(a) | 31 Dec 2020 | Written in |
| s. 1(3) | omitted | Sch. 8 para. 2(2) | 31 Dec 2020 | Written in |
| s. 76(1)(a) | words substituted | Sch. 8 para. 67(2) | 31 Dec 2020 | Written in |
| s. 43(1AA)(b) | word omitted | Sch. 8 para. 46(3)(b) | 31 Dec 2020 | Written in |
| Sch. 9 Pt. 2 Group 5 | words substituted | Sch. 8 para. 95(2)(a)(i) | 31 Dec 2020 | No change to the words |
| s. 96(1) | words omitted | Sch. 8 para. 79(2)(a) | 31 Dec 2020 | Written in |
| s. 83(1)(b) | words omitted | Sch. 8 para. 72(a)(i) | 31 Dec 2020 | Written in |
| s. 34(2) | word omitted | Sch. 8 para. 36(3) | 31 Dec 2020 | Written in |
| s. 55A | words omitted | Sch. 8 para. 55 | 31 Dec 2020 | Written in |
| s. 39A | omitted | Sch. 8 para. 42 | 31 Dec 2020 | Written in |
| Sch. 11 para. 8(1) | substituted | Sch. 8 para. 97(6) | 31 Dec 2020 | Written in |
| Sch. 9 Pt. 2 Group 5 | words substituted | Sch. 8 para. 95(2)(a)(ii) | 31 Dec 2020 | No change to the words |
| s. 74(1)(c) | words omitted | Sch. 8 para. 65 | 31 Dec 2020 | Written in |
| Sch. 4 para. 5(5)(a) | word omitted | Sch. 8 para. 88(2) | 31 Dec 2020 | Written in |
| Sch. 4A para. 8(3) | words substituted | Sch. 8 para. 89(7)(a)(ii) | 31 Dec 2020 | Written in |
| s. 15 cross-heading | words omitted | Sch. 8 para. 12 | 31 Dec 2020 | Written in |
| s. 41A(1) | words substituted | Sch. 8 para. 45(2) | 31 Dec 2020 | Written in |
| s. 31(1) | words omitted | Sch. 8 para. 30(2) | 31 Dec 2020 | Written in |
| s. 52 | words substituted | Sch. 8 para. 53(a)(ii) | 31 Dec 2020 | Written in |
| s. 24(1)(b) | omitted | Sch. 8 para. 24(2)(a) | 31 Dec 2020 | Written in |
| s. 45(5) | words omitted | Sch. 8 para. 48(4) | 31 Dec 2020 | Written in |
| s. 35(1)(c) | word omitted | Sch. 8 para. 37(2) | 31 Dec 2020 | Written in |
| s. 33E(5)(a) | words omitted | Sch. 8 para. 35(4)(a) | 31 Dec 2020 | Written in |
| s. 41(3) | words omitted | Sch. 8 para. 44(2)(b) | 31 Dec 2020 | Written in |
| Sch. 4A para. 9E(3) | words substituted | Sch. 8 para. 89(12)(a)(ii) | 31 Dec 2020 | Written in |
| Sch. 11 para. 2(5A)(b) | substituted | Sch. 8 para. 97(2)(c) | 31 Dec 2020 | Written in |
| s. 76(6) | omitted | Sch. 8 para. 67(5) | 31 Dec 2020 | Written in |
| s. 72(5)(a) | words omitted | Sch. 8 para. 63(3)(b) | 31 Dec 2020 | Written in |
| s. 41A(4) | omitted | Sch. 8 para. 45(4) | 31 Dec 2020 | Written in |
| Sch. 4A para. 9(1) | words substituted | Sch. 8 para. 89(8)(a)(ii) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 7 | words omitted | Sch. 8 para. 94(3)(a)(i) | 31 Dec 2020 | Written in |
| s. 66 heading | substituted | Sch. 8 para. 60(8) | 31 Dec 2020 | Written in |
| Sch. 3 | omitted | Sch. 8 para. 84 | 31 Dec 2020 | Written in |
| s. 38 | words omitted | Sch. 8 para. 40(b) | 31 Dec 2020 | Written in |
| s. 2(1)(c) | words omitted | Sch. 8 para. 3(b) | 31 Dec 2020 | Written in |
| Sch. 8 Pt. 2 Group 12 | words omitted | Sch. 8 para. 94(5)(b) | 31 Dec 2020 | Written in |
| s. 96(3) | omitted | Sch. 8 para. 79(3) | 31 Dec 2020 | Written in |
| s. 33B(1)(a) | substituted | Sch. 8 para. 33(2)(a) | 31 Dec 2020 | Written in |
| Sch. 9A para. 6(10)(a) | word substituted | Sch. 8 para. 96(3) | 31 Dec 2020 | Written in |
| s. 30(8A) | omitted | Sch. 8 para. 29(6) | 31 Dec 2020 | Written in |
| Sch. 4A para. 8(3)(b) | words substituted | Sch. 8 para. 89(7)(a)(i) | 31 Dec 2020 | Written in |
| s. 96(1) | words inserted | Sch. 8 para. 79(2)(b) | 31 Dec 2020 | Written in |
| s. 33A(4) | words omitted | Sch. 8 para. 32(3) | 31 Dec 2020 | Written in |
| s. 30(6)(a) | words omitted | Sch. 8 para. 29(4) | 31 Dec 2020 | Written in |
| s. 37(1) | words omitted | Sch. 8 para. 39(2)(a) | 31 Dec 2020 | Written in |
| s. 21(2) | words omitted | Sch. 8 para. 23(3)(a) | 31 Dec 2020 | Written in |
| s. 33A(6) | words omitted | Sch. 8 para. 32(4) | 31 Dec 2020 | Written in |
| s. 18(3) | words omitted | Sch. 8 para. 16(4) | 31 Dec 2020 | Written in |
| Sch. 11A para. 2A(2)(c) | words omitted | Sch. 8 para. 98(b) | 31 Dec 2020 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.