# Value Added Tax Act 1994, Paragraph 20


An assessment may be made under section 73 in relation to amounts paid or credited before the commencement of this Act but—
(a) in relation to an amount paid or credited before 30th July 1990 section 73(2) shall have effect with the omission of the words from “or which” to “out to be”, and
(b) in relation to amounts repaid or paid to any person before the passing of the Finance Act 1982 section 73 shall have effect with the omission of subsection (2).

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/paragraph/20 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.