Changes to Value Added Tax Act 1994
1994 c. 23
Made by Finance Act 2019
99 changes. All changes to Value Added Tax Act 1994
| Provision | Change | Made by | In force | Text |
|---|---|---|---|---|
| s. 51B(1) | s. 51B renumbered as s. 51B(1) | Sch. 17 para. 2(b) | 12 Feb 2019 | Written in |
| s. 51C 51D | inserted | Sch. 17 para. 3 | 12 Feb 2019 | Written in |
| Sch. 10B | inserted | Sch. 17 para. 5 | 12 Feb 2019 | Written in |
| s. 55A(9A) | inserted | s. 51 | 12 Feb 2019 | Written in |
| Sch. 10A heading | words inserted | Sch. 17 para. 4 | 12 Feb 2019 | Written in |
| s. 51B heading | words inserted | Sch. 17 para. 2(a) | 12 Feb 2019 | Written in |
| s. 51B(2) | inserted | Sch. 17 para. 2(c) | 12 Feb 2019 | Written in |
| s. 43B(2)(d) | word substituted | Sch. 18 para. 7(3)(d) | 1 Nov 2019 | Written in |
| s. 43A(3) | omitted | Sch. 18 para. 1(3) | 1 Nov 2019 | Written in |
| Sch. 10 para. 21(12) | words substituted | Sch. 18 para. 15(4)(e)(ii) | 1 Nov 2019 | Written in |
| s. 44(1)(b) | word substituted | Sch. 18 para. 10 | 1 Nov 2019 | Written in |
| Sch. 10 para. 3(4)(b) | word substituted | Sch. 18 para. 15(2)(d)(ii) | 1 Nov 2019 | Written in |
| Sch. 10 para. 21(11)(b) | words substituted | Sch. 18 para. 15(4)(d) | 1 Nov 2019 | Written in |
| Sch. 10 para. 4(4)(b) | word substituted | Sch. 18 para. 15(3)(e)(i) | 1 Nov 2019 | Written in |
| Sch. 9 Group 14 Note (13) | word substituted | Sch. 18 para. 13(2)(a) | 1 Nov 2019 | Written in |
| s. 43A(4)-(7) | inserted | Sch. 18 para. 1(4) | 1 Nov 2019 | Written in |
| Sch. 10 para. 3(2)(c) | words substituted | Sch. 18 para. 15(2)(b)(ii) | 1 Nov 2019 | Written in |
| Sch. 10 para. 3(5) | word substituted | Sch. 18 para. 15(2)(e)(ii) | 1 Nov 2019 | Written in |
| Sch. 9A para. 5(2) | words substituted | Sch. 18 para. 14(5)(b)(ii) | 1 Nov 2019 | Written in |
| Sch. 9A para. 5(1)(b) | words substituted | Sch. 18 para. 14(5)(a)(ii) | 1 Nov 2019 | Written in |
| s. 43(1AA)(c)(ii) | words substituted | Sch. 18 para. 5(3)(a) | 1 Nov 2019 | Written in |
| Sch. 10 para. 4(7) | word substituted | Sch. 18 para. 15(3)(i) | 1 Nov 2019 | Written in |
| s. 43B(3) | word substituted | Sch. 18 para. 7(4)(a) | 1 Nov 2019 | Written in |
| Sch. 9A para. 3(1)(a) | word substituted | Sch. 18 para. 14(4)(a) | 1 Nov 2019 | Written in |
| s. 43C(1) | word substituted | Sch. 18 para. 8(2) | 1 Nov 2019 | Written in |
| s. 43B(2)(a) | words substituted | Sch. 18 para. 7(3)(b) | 1 Nov 2019 | Written in |
| Sch. 10 para. 4(5) | word substituted | Sch. 18 para. 15(3)(f)(i) | 1 Nov 2019 | Written in |
| Sch. 9A para. 2(2) | word substituted | Sch. 18 para. 14(3)(b) | 1 Nov 2019 | Written in |
| s. 43AZA | inserted | Sch. 18 para. 2 | 1 Nov 2019 | Written in |
| Sch. 9A para. 3(5) | words substituted | Sch. 18 para. 14(4)(c) | 1 Nov 2019 | Written in |
| Sch. 9 Group 14 Note (14) | word substituted | Sch. 18 para. 13(3) | 1 Nov 2019 | Written in |
| Sch. 10 para. 21(12) | word inserted | Sch. 18 para. 15(4)(e)(i) | 1 Nov 2019 | Written in |
| s. 43B(3)(b) | word substituted | Sch. 18 para. 7(4)(b) | 1 Nov 2019 | Written in |
| Sch. 9 Group 14 Note (13) | words substituted | Sch. 18 para. 13(2)(c)(ii) | 1 Nov 2019 | Written in |
| Sch. 10 para. 3(1) | word substituted | Sch. 18 para. 15(2)(a) | 1 Nov 2019 | Written in |
| Sch. 10 para. 21(1)(b) | word substituted | Sch. 18 para. 15(4)(a)(i) | 1 Nov 2019 | Written in |
| Sch. 10 para. 3(2)(c) | word substituted | Sch. 18 para. 15(2)(b)(i) | 1 Nov 2019 | Written in |
| Sch. 10 para. 3(3) | words substituted | Sch. 18 para. 15(2)(c) | 1 Nov 2019 | Written in |
| Sch. 10 para. 3(4)(c) | word substituted | Sch. 18 para. 15(2)(d)(ii) | 1 Nov 2019 | Written in |
| s. 43A(1) | words omitted | Sch. 18 para. 1(2)(b) | 1 Nov 2019 | Written in |
| s. 43A(2) | omitted | Sch. 18 para. 1(3) | 1 Nov 2019 | Written in |
| s. 43D(1) | word substituted | Sch. 18 para. 9(2) | 1 Nov 2019 | Written in |
| Sch. 9A para. 6(11)(b) | words substituted | Sch. 18 para. 14(6)(b)(ii) | 1 Nov 2019 | Written in |
| Sch. 9A para. 3(3) | word substituted | Sch. 18 para. 14(4)(b) | 1 Nov 2019 | Written in |
| Sch. 10 para. 3(2) | word substituted | Sch. 18 para. 15(2)(b)(i) | 1 Nov 2019 | Written in |
| Sch. 9A para. 3(1)(b) | word substituted | Sch. 18 para. 14(4)(a) | 1 Nov 2019 | Written in |
| Sch. 10 para. 21(12) | word substituted | Sch. 18 para. 15(4)(e)(iii) | 1 Nov 2019 | Written in |
| s. 53(2)(d) | word substituted | Sch. 18 para. 11 | 1 Nov 2019 | Written in |
| Sch. 10 para. 4(2) | words substituted | Sch. 18 para. 15(3)(b) | 1 Nov 2019 | Written in |
| Sch. 9A para. 5(2) | words substituted | Sch. 18 para. 14(5)(b)(i) | 1 Nov 2019 | Written in |
| s. 43D(2) | words substituted | Sch. 18 para. 9(3) | 1 Nov 2019 | Written in |
| Sch. 9A para. 5(1)(b) | words substituted | Sch. 18 para. 14(5)(a)(i) | 1 Nov 2019 | Written in |
| s. 43A(1) | words substituted | Sch. 18 para. 1(2)(a) | 1 Nov 2019 | Written in |
| Sch. 10 para. 4(6)(a) | word substituted | Sch. 18 para. 15(3)(g)(ii) | 1 Nov 2019 | Written in |
| Sch. 10 para. 21(3)(a) | words substituted | Sch. 18 para. 15(4)(b) | 1 Nov 2019 | Written in |
| Sch. 10 para. 4(6)(a) | word substituted | Sch. 18 para. 15(3)(g)(i) | 1 Nov 2019 | Written in |
| s. 43D(4)(b) | word substituted | Sch. 18 para. 9(5) | 1 Nov 2019 | Written in |
| s. 43B(5)(a) | word substituted | Sch. 18 para. 7(5)(a) | 1 Nov 2019 | Written in |
| s. 43C(4)(a) | word substituted | Sch. 18 para. 8(4) | 1 Nov 2019 | Written in |
| Sch. 10 para. 35(3) | word substituted | Sch. 18 para. 15(5) | 1 Nov 2019 | Written in |
| s. 44(1)(a) | word substituted | Sch. 18 para. 10 | 1 Nov 2019 | Written in |
| Sch. 9A para. 6(11)(b) | words substituted | Sch. 18 para. 14(6)(b)(i) | 1 Nov 2019 | Written in |
| s. 43B(2) | word substituted | Sch. 18 para. 7(3)(a) | 1 Nov 2019 | Written in |
| Sch. 10 para. 4(5) | word substituted | Sch. 18 para. 15(3)(f)(ii) | 1 Nov 2019 | Written in |
| Sch. 9A para. 6(7)(b) | words substituted | Sch. 18 para. 14(6)(a) | 1 Nov 2019 | Written in |
| s. 18A(9) | words substituted | Sch. 18 para. 4 | 1 Nov 2019 | Written in |
| s. 43C(3)(a) | word substituted | Sch. 18 para. 8(3) | 1 Nov 2019 | Written in |
| s. 43(1) | word substituted | Sch. 18 para. 5(2) | 1 Nov 2019 | Written in |
| s. 43B(2)(b) | word substituted | Sch. 18 para. 7(3)(c) | 1 Nov 2019 | Written in |
| s. 43D(3) | word substituted | Sch. 18 para. 9(4)(b) | 1 Nov 2019 | Written in |
| Sch. 9A para. 5(2) | words substituted | Sch. 18 para. 14(5)(b)(iii) | 1 Nov 2019 | Written in |
| Sch. 10 para. 3(4) | word substituted | Sch. 18 para. 15(2)(d)(i) | 1 Nov 2019 | Written in |
| Sch. 9A para. 1(2) | word substituted | Sch. 18 para. 14(2) | 1 Nov 2019 | Written in |
| Sch. 10 para. 3(5) | word substituted | Sch. 18 para. 15(2)(e)(i) | 1 Nov 2019 | Written in |
| Sch. 10 para. 4(4)(b) | word substituted | Sch. 18 para. 15(3)(e)(ii) | 1 Nov 2019 | Written in |
| Sch. 10 para. 21(9)(b) | words substituted | Sch. 18 para. 15(4)(c) | 1 Nov 2019 | Written in |
| s. 43D(5) | word substituted | Sch. 18 para. 9(6) | 1 Nov 2019 | Written in |
| Sch. 10 para. 4(3)(c) | word substituted | Sch. 18 para. 15(3)(d)(ii) | 1 Nov 2019 | Written in |
| s. 43D(3)(b) | word substituted | Sch. 18 para. 9(4)(a) | 1 Nov 2019 | Written in |
| s. 43AA(1) | words substituted | Sch. 18 para. 6 | 1 Nov 2019 | Written in |
| Sch. 10 para. 4(6)(b) | word substituted | Sch. 18 para. 15(3)(h) | 1 Nov 2019 | Written in |
| Sch. 10 para. 3(4)(a) | word substituted | Sch. 18 para. 15(2)(d)(ii) | 1 Nov 2019 | Written in |
| s. 43C(3) | word substituted | Sch. 18 para. 8(3) | 1 Nov 2019 | Written in |
| s. 43C(3)(b) | word substituted | Sch. 18 para. 8(3) | 1 Nov 2019 | Written in |
| s. 43(1AA) | word substituted | Sch. 18 para. 5(3)(b) | 1 Nov 2019 | Written in |
| Sch. 9A para. 2(1)(a) | word substituted | Sch. 18 para. 14(3)(a) | 1 Nov 2019 | Written in |
| Sch. 10 para. 4(1) | words substituted | Sch. 18 para. 15(3)(a) | 1 Nov 2019 | Written in |
| Sch. 9 Group 14 Note (13) | words substituted | Sch. 18 para. 13(2)(c)(i) | 1 Nov 2019 | Written in |
| s. 43B(1) | words substituted | Sch. 18 para. 7(2) | 1 Nov 2019 | Written in |
| Sch. 10 para. 21(1)(b) | words substituted | Sch. 18 para. 15(4)(a)(ii) | 1 Nov 2019 | Written in |
| Sch. 9 Group 14 Note (13) | word substituted | Sch. 18 para. 13(2)(b) | 1 Nov 2019 | Written in |
| Sch. 10 para. 3(4)(aa) | word substituted | Sch. 18 para. 15(2)(d)(ii) | 1 Nov 2019 | Written in |
| s. 43B(5)(b) | word substituted | Sch. 18 para. 7(5)(b) | 1 Nov 2019 | Written in |
| Sch. 10 para. 4(3)(b) | word substituted | Sch. 18 para. 15(3)(c) | 1 Nov 2019 | Written in |
| Sch. 9A para. 6(11)(c) | words substituted | Sch. 18 para. 14(6)(c) | 1 Nov 2019 | Written in |
| Sch. 9 Group 14 Note (13) | word substituted | Sch. 18 para. 13(2)(d) | 1 Nov 2019 | Written in |
| Sch. 10 para. 4(3)(c) | word substituted | Sch. 18 para. 15(3)(d)(i) | 1 Nov 2019 | Written in |
| s. 97(4)(ca) | word substituted | Sch. 18 para. 12 | 1 Nov 2019 | Written in |
| s. 43C(4)(b) | word substituted | Sch. 18 para. 8(4) | 1 Nov 2019 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.