# Value Added Tax Act 1994, Paragraph 7


(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 ”.
(2) In section 6 of that Act—
(a) for “1983” in each place where it occurs there shall be substituted “ 1994 ”;
(b) in subsection (2)(f) for “29” there shall be substituted “ 43 ”;
(c) in subsection (4)(a) for “16(9)” there shall be substituted “ 30(10) ”;
(d) in subsection (4)(b) for “Schedule 7” there shall be substituted “ Schedule 11 ”; and
(e) in subsection (4)(c) for “39(3)” there shall be substituted “ 72(8) ”.
(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 ”.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/14/paragraph/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.