# Value Added Tax Act 1994, Paragraph 13


In section 7 of the Finance Act 1994—
(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 ”.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/14/paragraph/13 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.