{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-10",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-10.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/14/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) The Income and Corporation Taxes Act 1988 shall be subject to the following amendments.\n(2) In section 827 for—\n(a) “Chapter II of Part I of the Finance Act 1985” there shall be substituted “ Part IV of the Value Added Tax Act 1994 ”;\n(b) “13 to 17A” there shall be substituted “ 60 to 70 ”;\n(c) “18” and “19” there shall be substituted respectively “ 74 ” and “ 59 ”;\n(d) “20 of the Finance Act 1985” there shall be substituted “ 79 of that Act ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/14/paragraph/10",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}