Paragraph 10

(1)

The Income and Corporation Taxes Act 1988 shall be subject to the following amendments.

(2)

In section 827 for—

(a)

“Chapter II of Part I of the Finance Act 1985” there shall be substituted “ Part IV of the Value Added Tax Act 1994 ”;

(b)

“13 to 17A” there shall be substituted “ 60 to 70 ”;

(c)

“18” and “19” there shall be substituted respectively “ 74 ” and “ 59 ”;

(d)

“20 of the Finance Act 1985” there shall be substituted “ 79 of that Act ”.

Notes on Schedule 14