{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-7",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-7.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/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) In section 1(1)(d) of the Isle of Man Act for “13 of the Value Added Tax Act 1983” there shall be substituted “ 23 of the Value Added Tax Act 1994 ”.\n(2) In section 6 of that Act—\n(a) for “1983” in each place where it occurs there shall be substituted “ 1994 ”;\n(b) in subsection (2)(f) for “29” there shall be substituted “ 43 ”;\n(c) in subsection (4)(a) for “16(9)” there shall be substituted “ 30(10) ”;\n(d) in subsection (4)(b) for “Schedule 7” there shall be substituted “ Schedule 11 ”; and\n(e) in subsection (4)(c) for “39(3)” there shall be substituted “ 72(8) ”.\n(3) In section 14(4)(b) for “section 33(2A) of the Finance Act 1972” there shall be substituted “ paragraph 5(3) of Schedule 11 to the Value Added Tax Act 1994 ”.",
  "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/7",
    "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."
}