Paragraph 13

In section 7 of the Finance Act 1994—

F1(a)

in subsection (4) for “25 and 29 of the Finance Act 1985” and “40 of the Value Added Tax Act 1983” there shall be substituted, respectively, “ 85 and 87 of the Value Added Tax Act 1994 ” and “ 83 of that Act ” ;

(b)

in subsection (5) for “8 to the Value Added Tax Act 1983” there shall be substituted “ 12 to the Value Added Tax Act 1994 ”.

Annotations

Textual amendments

F1: Sch. 14 para. 13(a) substituted (retrospectively) by 1995 c. 4, s. 33(5)

Notes on Schedule 14

Extent

E1: Sch. 14 para. 7 extends to the Isle of Man.