{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-n21/crossheading-subordinate-legislation",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-n21/crossheading-subordinate-legislation.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/n21/crossheading/subordinate-legislation",
  "kind": "crossheading",
  "number": null,
  "heading": "Subordinate legislation",
  "text": "S.I.1983/1717\n= The Value Added Tax (Charities Etc.) Order 1983\nS.I.1984/489\n= The Value Added Tax (Handicapped Persons) Order 1984\nS.I.1984/631\n= The Value Added Tax (Lifeboats) Order 1984\nS.I.1984/766\n= The Value Added Tax (Charities Etc.) Order 1984\nS.I.1984/767\n= The Value Added Tax (Marine etc. Insurance) Order 1984\nS.I.1984/959\n= The Value Added Tax (Handicapped Persons) (No.2) Order 1984\nS.I.1985/18\n= The Value Added Tax (Protected Buildings) Order 1985\nS.I.1985/431\n= The Value Added Tax (Charities Etc.) Order 1985\nS.I.1985/432\n= The Value Added Tax (Finance) Order 1985\nS.I.1985/799\n= The Value Added Tax (Hiring of Goods) Order 1985\nS.I. 1985/919\n= The Value Added Tax (Handicapped Persons) Order 1985\nS.I.1985/1900\n= The Value Added Tax (Welfare) Order 1985\nS.I.1986/530\n= The Value Added Tax (Handicapped Persons and Charities) Order 1986\nS.I.1987/437\n= The Value Added Tax (Charities) Order 1987\nS.I.1987/517\n= The Value Added Tax (Betting, Gaming and Lotteries) Order 1987\nS.I. 1987/860\n= The Value Added Tax (Finance) Order 1987\nS.I.1987/1806\n= The Value Added Tax (Tour Operators) Order 1987\nS.I.1987/1427\n= Value Added Tax (Cash Accounting) Regulations 1987\nS.I.1988/507\n= The Value Added Tax (Confectionary) Regulations 1988\nS.I.1989/470\n= The Value Added Tax (Fund-Raising Events and Charities) Order 1989\nS.I.1989/2272\n= The Value Added Tax (Finance, Health and Welfare) Order 1989\nS.I.1990/750\n= The Value Added Tax (Charities) Order 1990\nS.I.1990/752\n= The Value Added Tax (Transport) Order 1990\nS.I.1990/2037\n= The Value Added Tax (Insurance) Order 1990\nS.I.1990/2129\n= The Value Added Tax (Charities) (No.2) Order 1990\nS.I.1990/2553\n= The Value Added Tax (Construction of Dwellings and Land) Order 1990\nS.I.1991/737\n= The Value Added Tax (Charities) Order 1991\nS.I.1991/2534\n= The Value Added Tax (Piped Gas) (Metrication) Order 1991\nS.I.1991/2569\n= The Value Added Tax (Buildings and Land) Order 1991\nS.I.1991/2727\n= Free Zone Regulations 1991\nS.I.1992/628\n= The Value Added Tax (Charities and Aids for Handicapped Persons) Order 1992\nS.I.1992/3065\n= The Value Added Tax (Motor Vehicles for the Handicapped) Order 1992\nS.I.1992/3095\n= Customs and Excise (Single Market etc.) Regulations 1992\nS.I.1992/3126\n= The Value Added Tax (Transport) Order 1992\nS.I.1992/3127\n= The Value Added Tax (Means of Transport) Order 1992\nS.I.1992/3128\n= The Value Added Tax (Reverse Charge) Order 1992\nS.I.1992/3131\n= The Value Added Tax (Tax Free Shops) Order 1992\nS.I.1992/3223\n= The Value Added Tax (International Services and Transport) Order 1992\nS.I.1993/765\n= The Value Added Tax (Increase for Consideration for Fuel) Order 1993\nS.I.1993/766\n= The Value Added Tax (Increase of Registration Limits) Order 1993\nS.I.1993/767\n= The Value Added Tax (Protective Boots and Helmets) Order 1993\nS.I.1993/2328\n= The Value Added Tax (Reverse Charge) Order 1993\nS.I.1993/2498\n= The Value Added Tax (Beverages) Order 1993\nS.I.1993/2952\n= Value Added Tax (Increase of Consideration for Fuel) (No.2) Order 1993\nS.I.1993/2953\n= Value Added Tax (Increase of Registration Limits) (No.2) Order 1993\nS.I.1994/686\n= Value Added Tax (Tax Free Shops) Order 1994\nS.I.1994/687\n= Value Added Tax (Sport, Physical Education and Fund-raising Events) Order 1994\nS.I.1994/1188\n= Value Added Tax (Education) Order 1994\nProvision\nDerivation\n1(1)\n1983 s.1; amended 1992(2) Sch.3 para.2.\n(2)\n1983 s.2(3).\n(3)\n1983 s.2A(4); added 1992(2) Sch.3 para.3.\n(4)\n1983 s.2B(1); added 1992(2) Sch.3 para.3.\n2\n1983 s.9; amended 1991 s.13; 1992(2) Sch.3 para.11; 1993 s.42(2).\n3\n1983 s.2C; added 1992(2) Sch.3 para.3.\n4\n1983 s.2(1), (2).\n5\n1983 s.3; amended 1992(2) Sch.3 para.4.\n6(1) to (3)\n1983 s.4\n(4) to (6)\n1983 s.5(1) to (3)\n(7), (8)\n1983 s.5(3A), (3B); added 1992(2) Sch.3 para.6(1).\n(9) to (13)\n1983 s.5(4) to (8).\n(14)\n1983 s.5(9); amended 1993 s.45(2).\n(15)\n1983 s.5(10); amended 1992(2) Sch.3 para.6(3).\n7(1), (2)\n1983 s.6(1), (2); 1987 s.12(2); 1992(2) Sch.3 para.7(1), (2); 1993 s.44(3).\n(3) to (7)\n1983 s.6(2A), (2B), (2C), (2D), (3); 1992(2) Sch.3 para.7(3).\n(8)\n1983 s.6(4); 1992(2) Sch.3 para.7(4).\n(9)\n1983 s.6(4A); 1992(2) Sch.3 para.7(5).\n(10)\n1983 s.6(5).\n(11)\n1983 s.6(6); 1992(2) Sch.3 para.7(6).\n8(1) to (5)\n1983 s.7(1) to (5); 1987 Sch.2 para.1.\n(6)\n1983 s.7(6); 1992(2) Sch.3 para.8.\n9\n1983 s.8.\n10\n1983 s.2A(1) to (3); added 1992(2) Sch.3 para.3.\n11\n1983 s.8A; added 1992(2) Sch.3 para.10.\n12\n1983 s.8B; added 1992(2) Sch.3 para.10.\n13\n1983 s.8C; added 1992(2) Sch.3 para.10; amended 1993 s.44(3)(b).\n14\n1983 s.8D; added 1993 s.44.\n15\n1983 s.2B(2) to (4); added 1992(2) Sch.3 para.3.\n16(1)\n1983 s.24(1); substituted 1992(2) Sch.3 para.25.\n(2)\n1983 s.24(2).\n17(1)\n1983 s.24(1); substituted 1992(2) Sch.3 para.25.\n(2)\nCEMA s.100C(1); 1984 Sch.4 Pt.I; S.I.1991/2727.\n(3)\nCEMA s.100B; 1984 Sch.4 Pt.I; S.I.1991/2727.\n(4)\nCEMA s.100C(3), (4); 1984 Sch.4 Pt.I; S.I.1991/2727.\n18\n1983 s.35; substituted 1992(2) Sch.3 para.35.\n19\n1983 s.10; amended 1992(2) Sch.3 para.12.\n20\n1983 s.10A; added 1992(2) Sch.3 para.13.\n21(1), (2)\n1983 s.11(1), (2); amended 1992(2) Sch.3 para.14.\n(3)\n1983 s.11(2A); added 1992(2) Sch.3 para.14.\n22\n1983 s.12.\n23\n1983 s.13.\n24(1), (2)\n1983 s.14(3); amended and para.(aa) added 1992(2) Sch.3 para.15(2).\n(3)\n1983 s.14(3A); added 1990 s.12(2); amended 1992(2) Sch.3 para.15(3).\n(4)\n1983 s.14(3B); added 1991 s.14.\n(5)\n1983 s.14(4); amended 1992(2) Sch.3 para.15(4).\n(6)\n1983 s.14(9); amended 1992(2) Sch.3 para.15(5), (6).\n(7)\n1983 s.14(11); added 1990 s.12(3).\n25(1), (2)\n1983 s.14(1), (2); amended 1992(2) Sch.3 para.15(1).\n(3) to (6)\n1983 s.14(5) to (8).\n(7)\n1983 s.14(10); amended 1992(2) Sch.3 para.15(5), (6).\n26(1) to (3)\n1983 s.15(1) to (3); substituted 1987 s.12(1); subs.(3)(d) added 1989 s.26; amended and subs.(2)(ba) added 1992(2) Sch.3 para.16.\n(4)\n1983 s.15(4)\n27\n1983 s.26; amended 1992(2) Sch.3 para.27.\n28\n1983 s.38C; added 1992 s.6.\n29\n1988 s.22.\n30(1), (2)\n1983 s.16(1), (2).\n(3)\n1983 s.16(3); amended 1992(2) Sch.3 para.17(1).\n(4)\n1983 s.16(4).\n(5)\n1983 s.16(5).\n(6)\n1983 s.16(6); amended 1986 s.12(1); 1992(2) Sch.3 para.17(2).\n(7)\n1983 s.16(6A); added 1990 s.13.\n(8), (9)\n1983 s.16(7), (8); amended 1992(2) Sch.3 para.17(3).\n(10)\n1983 s.16(9); amended 1986 s.12(2).\n31\n1983 s.17; amended 1992(2) Sch.3 para.18.\n32\n1983 s.18; amended 1992(2) Sch.3 para.19.\n33(1), (2)\n1983 s.20(1), (2); amended 1992(2) Sch.3 para.21.\n(3)\n1983 s.20(3); para.(j) substituted Broadcasting Act 1990 c.42 Sch.20 para.37.\n(4)\n1983 s.20(4).\n(5)\n1983 s.20(4A); added Broadcasting Act 1990 c.42 Sch.20 para.37.\n(6)\n1983 s.20(5).\n34\n1983 s.36; amended 1992(2) Sch.3 para.36.\n35(1), (2)\n1983 s.21(1), (2); substituted 1989 Sch.3 para.5; amended 1992(2) Sch.3 para.23(1).\n(3)\n1983 s.21(2A); added 1992(2) Sch.3 para.23(2).\n36\n1990 s.11; amended 1991 s.15; 1993 s.48.\n37(1)\n1983 s.19(1); amended 1992(2) Sch.3 para.20(1).\n(2)\n1983 s.19(1A); added 1986 s.13; amended 1992(2) Sch.3 para.20(2).\n(3), (4)\n1983 s.19(2); amended 1992(2) Sch.3 para.20(3), (4).\n38\n1983 s.25; amended 1992(2) Sch.3 para.26.\n39\n1983 s.23; amended 1987 Sch.2 para.2; 1992(2) Sch.3 para.24.\n40\n1983 s.20A; added 1992(2) Sch.3 para.22.\n41(1), (2)\n1983 s.27(1), (2).\n(3), (4)\n1983 s.27(2A), (2B); added 1984 s.11; amended 1992(2) Sch.3 para.28.\n(5)\n1983 s.27(3).\n(6)\n1983 s.27(4); amended National Health Service and Community Care Act 1990 (c.19) Sch.8 para.9; Health and Personal Social Services (Northern Ireland Consequential Amendments) Order 1991 S.I.195 Art.5.\n(7)\n1983 s.27(5); added National Health Service and Community Care Act 1990 (c.19) s.61(4).\n(8)\n1983 s.27(6); added Health and Personal Social Services (Northern Ireland Consequential Amendments) Order 1991 S.I.195 Art.5.\n42\n1983 s.28; amended 1990 s.10(8).\n43(1)\n1983 s.29(1); amended 1992(2) Sch.3 para.29.\n(2)\n1983 s.29(2)\n(3)\n1983 s.29(3), (3A); added 1991 s.16.\n(4) to (8)\n1983 s.29(4) to (8); amended Companies Consolidation (Consequential Provisions) Act 1985 (c.9) Sch.2; Companies Act 1989 (c.40) Sch.18 para.27.\n44(1), (2), (3)\nSection 29A added 1987 s.15; s.29A(1), (2) amended 1990 s.14(2); 1992(2) Sch.3 para.30(1), (2).\n(4)\n1983 s.29A(3A); added 1990 s.14(3).\n(5) to (10)\n1983 s.29A(4) to (9); amended 1992(2) Sch.3 para.30(3).\n45\n1983 s.30; amended 1992(2) Sch.3 para.31.\n46(1) to (4)\n1983 s.31(1) to (4); amended 1992(2) Sch.3 para.32(1).\n(5)\n1983 s.31(5); added 1985 s.31.\n(6)\n1983 s.31(6); added 1992(2) Sch.3 para.32(2).\n47(1)\n1983 s.32(2); substituted 1992(2) Sch.3 para.33.\n(2), (3)\n1983 s.32(3), (4).\n48\n1983 s.32A; added 1992(2) Sch.3 para.34.\n49\n1983 s.33.\n50\n1983 s.34.\n51\n1983 s.35A; added 1989 Sch.3 para.6.\n52\n1983 s.37; substituted 1992(2) Sch.3 para.37.\n53\n1983 s.37A; added 1987 s.16.\n54\n1983 s.37B; added 1992(2) s.16.\n55\n1983 s.37C; added 1993 s.45.\n56(1), (2)\n1986 s.9(1), (2).\n(3)(a)\n1986 s.9(3)(a).\n(b)\n1986 s.9(3)(aa); added 1992(2) Sch.3 para.94.\n(c) to (e)\n1986 s.9(3)(b) to (d).\n(4)\n1986 s.9(4).\n(5)\n1986 s.9(5); amended 1992(2) Sch.3 para.94.\n(6) to (10)\n1986 s.9(6) to (10); amended Road Traffic (Consequential Provisions) Act 1988 (c.54) Sch.3 para.32.\n57(1)\n1986 Sch.6 para.1.\n(2), (3)\n1986 Sch.6 para.2; Table A substituted S.I.1993/765; amended S.I.1993/2952.\n(4)\n1986 Sch.6 para.4; amended 1993 s.43(3).\n(5)\n1986 Sch.6 para.5(1); amended 1993 s.43(2)(a), (b).\n(6)\n1986 Sch.6 para.5(2).\n(7)\n1986 Sch.6 para.6(1); amended 1993 s.43(2)(c).\n(8)\n1986 Sch.6 para.6(2); amended 1993 s.43(2)(d).\n58\n1983 s.38; amended 1992(2) Sch.3 para.38.\n59(1)\n1985 s.19(1).\n(2)\n1985 s.19(2)(a), (c); amended 1993 Sch.2 para.5(1).\n(3)\n1985 s.19(3); amended 1993 Sch.2 para.5(2).\n(4)\n1985 s.19(4); substituted 1993 Sch.2 para.6(1).\n(5)\n1985 s.19(5); amended 1993 Sch.2 para.6(2),7.\n(6)\n1985 s.19(5A); added 1993 Sch.2 para.6(3).\n(7) to (10)\n1985 s.19(6) to (9).\n(11)\n1993 Sch.2 para.5(3),7(2), (4).\n60(1)\n1985 s.13(1); amended 1993 Sch.2 para.3(2)(a).\n(2)(a)\n1985 s.13(2)(ba); added 1992(2) Sch.3 para.77(1)(b).\n(b)\n1985 s.13(2)(a).\n(c)\n1985 s.13(2)(b); amended 1992(2) Sch.3 para.77(1)(a).\n(d)\n1985 s.13(2)(d); added 1990 s.11(12).\n(e)\n1985 s.13(2)(c).\n(3)\n1985 s.13(3).\n(4) to (6)\n1985 s.13(5) to (7).\n(7)\n1985 s.27(1).\n61(1) to (5)\n1986 s.14(1) to (5).\n(6)\n1986 s.14(8).\n62\n1985 s.13A; added 1989 s.23.\n63(1)\n1985 s.14(1); amended 1992 s.7(1).\n(2)\n1985 s.14(2); substituted 1988 s.16(2); amended 1993 Sch.2 para.1.\n(3)\n1985 s.14(4); amended 1988 s.16(3); 1994 s.45.\n(4) to (6)\n1985 s.14(4A), (4B), (4C); added 1993 Sch.2 para.1(2).\n(7)\n1985 s.14(5); amended 1988 s.16(4).\n(8), (9)\n1985 s.14(5A), (5B); added 1988 s.16(5); amended 1992(2) Sch.3 para.78; 1993 Sch.2 para.1(3); 1994 s.45.\n(10), (11)\n1985 s.14(6), (7).\n64\n1985 s.14A; added 1988 s.17.\n(1)\n1985 s.14A(1); amended 1993 Sch.2 para.2(1).\n(2), (3)\n1985 s.14A(2), (3); substituted 1993 Sch.2 para.2(2).\n(4)\n1985 s.14A(4); amended 1993 Sch.2 para.2(3).\n(5)\n1985 s.14A(5).\n(6)\n1985 s.14A(6); amended 1993 Sch.2 para.2(4).\n(7)\n1985 s.14A(7).\n65\n1985 s.14B; added 1992(2) Sch.3 para.79.\n66\n1985 s.17A(1) to (8), (10); added 1992(2) Sch.3 para.82.\n67(1)\n1985 s.15(1)(a), (aa), (b); amended 1988 s.18(1); 1992(2) Sch.3 para.80(1).\n(2)\n1985 s.15(2).\n(3)\n1985 s.15(3); amended 1988 s.18(2); 1992(2) Sch.3 para.80(2).\n(4)\n1985 s.15(3A); added 1988 s.18(3); amended 1992(2) Sch.3 para.80(3).\n(5), (6)\n1985 s.15(3B), (3C); added 1992(2) Sch.3 para.80(4).\n(7)\n1985 s.15(3D); added 1992(2) s.16(5).\n(8) to (11)\n1985 s.15(4) to (7).\n68\n1985 s.16.\n69(1)\n1985 s.17(1); amended 1988 s.19(1)(b).\n(a)\n1985 s.17(1)(a); amended 1988 s.19(1)(a); 1992(2) Sch.3 para.81(a).\n(b)\n1985 s.17(1)(aa); added 1992(2) Sch.3 para.81(b).\n(c), (d),\n1985 s.17(1)(b), (c).\n(e), (f)\n1985 s.17(1)(d), (e); added 1986 s.15(1).\n(2)\n1985 s.17(2).\n(3)\n1985 s.17(3); amended 1988 s.19(2).\n(4)\n1985 s.17(4)(a), (c) to (e).\n(5) to (9)\n1985 s.17(5) to (7), (9), (10).\n(10)\n70\n1985 s.15A; added 1993 Sch.2 para.3(1).\n71\n1985 s.33(2), (3).\n72(1)\n1983 s.39(1); amended 1985 s.12(2).\n(2)\n1983 s.39(1A); added 1985 s.12(3); para.(ba) added 1992(2) Sch.3 para.39(1)(b); amended 1990 s.11(11)(a); 1992(2) Sch.3 para.39(1)(a).\n(3)\n1983 s.39(2); amended 1985 s.12(2), (4).\n(4) to (7)\n1983 s.39(2A), (2B), (2C), (2D); added 1985 s.12(5); amended 1992(2) Sch.3 para.39(2).\n(8)\n1983 s.39(3); amended 1985 s.12(2).\n(9)\n1983 s.39(3A); added 1985 s.12(6).\n(10)\n1983 s.39(4); amended 1992(2) Sch.3 para.39(3).\n(11)\n1983 s.39(5).\n(12)\n1983 s.39(9); 1985 s.33(5)(a).\n(13)\n1985 s.33(5)(a); amended 1992(2) Sch.3 para.86.\n73(1)\n1983 Sch.7 para.4(1).\n(2), (3)\n1983 Sch.7 para.4(2), (2A); substituted 1988 s.15(2); amended 1990 s.15(1); 1992(2) Sch.3 para.66(1).\n(4), (5)\n1983 Sch.7 para.4(3), (4); Bankruptcy (Scotland) Act 1985 (c.66) s.75(11).\n(6)\n1983 Sch.7 para.4(5); amended 1988 s.15(3); 1992(2) Sch.3 para.66(2).\n(7)\n1983 Sch.7 para.4(6); amended 1985 Sch.7 para.1(2); 1992(2) Sch.3 para.66(3).\n(8)\n1983 Sch.7 para.4(6A); added 1985 Sch.7 para.1(3).\n(9), (10)\n1983 Sch.7 para.4(9), (10); amended 1988 s.15(4); Bankruptcy (Scotland) Act 1985 (c.66) s.75(11).\n74(1)\n1985 s.18(1); amended 1988 s.14(8)(b); 1990 s.16(2); 1992(2) Sch.3 para.83; 1993 Sch.2 para.4(1).\n(2)\n1985 s.18(3); amended 1990 s.16(3); 1993 Sch.2 para.4(1).\n(3)\n1985 s.18(3A); added 1993 Sch.2 para.4(2), (3).\n(4) to (7)\n1985 s.18(6), (7), (8)(a), (b), (9); amended 1990 s.16(5).\n(8)\n1993 Sch.2 para.4(3).\n75\n1983 Sch.7 para.4A; added 1992(2) Sch.3 para.67; amended Bankruptcy (Scotland) Act 1985 (c.66) s.75(11).\n76(1)\n1985 s.21(1); amended 1988 s.19(3); 1992(2) Sch.3 para.84(1).\n(2)\n1985 s.21(1A); added 1988 s.19(3);.\n(3) to (5)\n1985 s.21(2) to (4).\n(6)\n1985 s.21(4A); added 1992(2) Sch.3 para.84(2).\n(7) to (10)\n1985 s.21(5) to (8); amended 1992(2) Sch.3 para.84(3), (4); Bankruptcy (Scotland) Act 1985 (c.66) s.75(11).\n77\n1985 s.22(1) to (5), (6); amended 1992(2) Sch.3 para.85.\n78\n1983 s.38A; added 1991 s.17\n(1) to (8)\n1983 s.38A(1) to (8).\n(9)\n1983 s.38A(8A); added 1992(2) s.15(2).\n(10) to (12)\n1983 s.38A(9) to (11).\n(13)\n1983 s.38A(12); 1992(2) s.15(4).\n79(1) to (3)\n1985 s.20(1) to (3); substituted 1988 s.20; 1994 s.46.\n(4)\n1985 s.20(3A); added 1992(2) s.15(1).\n(5) to (7)\n1985 s.20(4), (5), (7); substituted 1988 s.20.\n80\n1989 s.24; S.I.1989/2271.\n81(1), (2)\n1983 s.38B; added 1991 s.17.\n(3) to (5)\n1988 s.21; amended 1994 s.45.\n82(1)\n1983 s.40(1), Sch.8 para.1; 1985 s.30(1).\n(2)\n1983 s.40; 1994 s.7(1)\n(3), (4)\n1985 Sch.8 para.6.\n83(a)\n1983 s.40(1)(a).\n(b)\n1983 s.40(1)(b); amended 1992(2) Sch.3 para.40(a).\n(c)\n1983 s.40(1)(c).\n(d)\n1983 s.40(1)(fa); added 1992(2) Sch.3 para.40(c).\n(e)\n1983 s.40(1)(d); substituted 1987 Sch.2 para.4.\n(f)\n1983 s.40(1)(g).\n(g)\n1983 s.40(1)(e).\n(h)\n1983 s.40(1)(f); amended 1990 s.11(11)(b).\n(j)\n1983 s.40(1)(da); added 1992(2) Sch.3 para.40(b).\n(k)\n1983 s.40(1)(h).\n(l)\n1983 s.40(1)(n); amended 1992(2) Sch.3 para.40(f).\n(m)\n1983 s.40(1)(hza); added 1992(2) s.16(2).\n(n)\n1983 s.40(1)(o); added 1985 s.24(1); amended 1992(2) Sch.3 para.40(g).\n(o)\n1986 s.14(6).\n(p)\n1983 s.40(1)(m); amended 1992(2) Sch.3 para.40(e).\n(q), (r)\n1983 s.40(1)(p), (q); added 1985 s.24(1).\n(s)\n1983 s.40(1)(ha); added 1991 s.17(1).\n(t)\n1983 s.40(1)(s); added 1989 s.24(9).\n(u)\n1983 s.40(1)(hh); added 1986 s.10(2).\n(v)\n1983 s.40(1)(j).\n(w)\n1983 s.40(1)(ja); added 1992(2) Sch.3 para.40(d).\n(x)\n1983 s.40(1)(k).\n(y)\n1983 s.40(1)(r); added S.I.1987/1427 reg.11.\n(z)\n1983 s.40(1)(l).\n84(1)\n(2)\n1983 s.40(2); amended 1985 s.24(3).\n(3)\n1983 s.40(3); amended 1985 s.24(4).\n(4)\n1983 s.40(3ZA); added 1993 s.46(1).\n(5)\n1983 s.40(3B); added (as (3A)) 1985 s.24(5); amended 1986 s.10(3).\n(6)\n1983 s.40(1A); added 1985 s.24(2) and amended 1993 Sch.2 para.3(2)(b); 1986 s.14(6).\n(7)\n1983 s.40(3A); added 1986 s.10(3).\n(8) to (10)\n1983 s.40(4) to (6); amended 1994 s.18(3).\n(11)\n1993 s.46(2).\n85\n1985 s.25.\n86\n1985 s.26(1), (2)(a), (3); amended Tribunals and Inquiries Act 1992 (c.53) Sch.3 para.17.\n87\n1985 s.29.\n88(1)\n1983 s.41(1); amended 1992(2) Sch.3 para.41(1).\n(2), (3)\n1983 s.41(2), (3).\n(4)\n1983 s.41(3A); added 1992(2) Sch.3 para.41(2).\n(5), (6)\n1983 s.41(4), (5).\n(7)\n1983 s.41(6); added 1992(2) Sch.3 para.41(3).\n89(1)\n1983 s.42(1).\n(2)\n1983 s.42(1A); added 1989 Sch.3 para.7(1).\n(3)\n1983 s.42(2); amended 1989 Sch.3 para.7(2).\n90\n1983 s.43; amended 1992(2) Sch.3 para.42.\n91\n1983 s.44; amended Transfer of Functions (Economic Statistics) Order 1989 S.I.1989/992.\n92\n1983 s.46A; amended 1992(2) Sch.3 para.44.\n93\n1983 s.46B; amended 1992(2) Sch.3 para.44.\n94\n1983 s.47.\n95(1)\n1983 s.47A(1); added 1992(2) Sch.3 para.45.\n(2)\n1983 s.47A(1A); added S.I. 1992/3127.\n(3) to (5)\n1983 s.47A(2) to (4); added 1992(2) Sch.3 para.45.\n96(1)\n1983 s.48(1); amended 1987 s.13; 1989 Sch.3 para.9; 1992(2) Sch.3 para.46(1).\n(2)\n1983 s.48(9); added 1992(2) Sch.3 para.46(4).\n(3)\n1983 s.48(1A); added 1992(2) Sch.3 para.46(2).\n(4)\n1983 s.20(6).\n(5)\n1983 s.48(1B); added 1992(2) Sch.3 para.46(2).\n(6), (7)\n1983 s.48(4)\n(8) to (11)\n1983 s.48(5) to (8); amended 1992(2) Sch.3 para.46.\n97(1)\n1983 s.45(1).\n(2)\n1985 s.26(2)(b), 27(3)(c).\n(3), (4)\n1983 s.45(3), (4); amended 1987 s.16(2); 1992 s.6(2); para.(d) added 1989 Sch.3 para.8; para.(e) added 1992(2) s.16(3).\n(5)\n1983 s.45(2); 1985 s.15(8), 17(8), 17A(9), 18(8).\n98\n1983 s.46; amended 1992(2) Sch.3 para.43.\n99\n1983 s.49; amended 1992(2) Sch.3 para.47.\n100\n101\n102\nSchedule 1\npara.1(1) to (4)\n1983 Sch.1 para.1(1) to (4); substituted 1987 s.14(2); 1990 s.10(2), (3); amended 1992(2) Sch.3 para.48; S.I.1993/766; S.I.1993/2953.\n(5), (6)\n1983 Sch.1 para.1(4A), (4B); added 1992(2) Sch.3 para.48.\n(7)\n1983 Sch.1 para.1(5); substituted 1987 s.14(2); amended 1988 s.14(2); 1990 s.10(4); 1992(2) Sch.3 para.48.\n(8)\n1983 Sch.1 para.1(6); added 1989 Sch.3 para.10(a); amended 1990 s.10(5).\npara.2(1) to (6)\n1983 Sch.1 para.1A(1) to (6); added 1986 s.10(1); amended 1992(2) Sch.3 para.49(1).\n(7)(a), (b)\n1983 Sch.1 para.1A(7)(a), (b); added 1986 s.10(1).\n(c)\n1983 Sch.1 para.1A(7)(ba); added 1992(2) Sch.3 para.49(2).\n(d) to (f)\n1983 Sch.1 para.1A(7)(c) to (e); added 1986 s.10(1).\n(8)\n1983 Sch.1 para.1A(8); added 1986 s.10(1).\npara.3\n1983 Sch.1 para.1B; added 1992(2) Sch.3 para.50.\npara.4\n1983 Sch.1 para.2; substituted 1987 s.14(3); amended 1988 s.14(2); 1989 Sch.3 para.10(b); 1992(2) Sch.3 para.51; S.I.1993/766; S.I.1993/2953.\npara.5 to 8\n1983 Sch.1 para.3, 4, 4A, 4B; substituted 1990 s.10(6); amended 1992(2) Sch.3 para.52.\npara.9, 10\n1983 Sch.1 para.5,5A; substituted 1988 s.14(4); amended 1992(2) Sch.3 para.53; repealed in part 1992(2) Sch.18 Pt.V.\npara.11, 12\n1983 Sch.1 para.7, 7A; substituted 1988 s.14(5); amended 1992(2) Sch.3 para.54, 55.\npara.13(1)\n1983 Sch.1 para.8A(1); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.56.\n(2)\n1983 Sch.1 para.9(1); amended 1992(2) Sch.3 para.57.\n(3)\n1983 Sch.1 para.10; substituted 1988 s.14(6).\n(4)\n1983 Sch.1 para.8A(1A), 9(1A); added 1992(2) Sch.3 para.56, 57.\n(5)\n1983 Sch.1 para.8A(1B), 9(1B); added 1992(2) Sch.3 para.56, 57.\n(6)\n1983 Sch.1 para.8A(2); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.56.\npara.14, 15\n1983 Sch.1 para.11, 12; substituted 1988 s.14(7); amended 1992(2) Sch.3 para.58.\npara.16\n1983 Sch.1 para.13; substituted 1987 s.14(10).\npara.17\n1983 Sch.1 para.14.\npara.18\n1983 Sch.1 para.9(2); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.57.\npara.19\n1983 Sch.1 para.15.\nSchedule 2\n1983 Sch.1A; added 1992(2) Sch.3 para.59.\nSchedule 3\n1983 Sch.1B; added 1992(2) Sch.3 para.59; amended S.I.1993/766; S.I.1993/2953.\nSchedule 4\npara.1 to 4\n1983 Sch.2 para.1 to 4; amended 1989 Sch.3 para.11.\npara.5(1), (2)\n1983 Sch.2 para.5(1), (2); amended 1989 Sch.3 para.11; 1993 s.47(2).\n(3)\n1983 Sch.2 para.5(2A); added 1993 s.47(3).\n(4)\n1983 Sch.2 para.5(3).\n(5)\n1983 Sch.2 para.5(3A); added 1993 s.47(4).\n(6)\n1983 Sch.2 para.5(4).\npara.6\n1983 Sch.2 para.5A; added 1992(2) Sch.3 para.60.\npara.7\n1983 Sch.2 para.6\npara.8(1), (2)\n1983 Sch.2 para.7(1), (2); amended 1992(2) Sch.3 para.60.\n(3)\n1983 Sch.2 para.7(2A); added 1992(2) s.16(4).\n(4)\n1983 Sch.2 para.7(3)\npara.9\n1983 Sch.2 para.8; added 1989 Sch.3 para.11.\nSchedule 5\npara.1 to 6\n1983 Sch.3 para.1 to 6\npara.7\n1983 Sch.3 para.6A; added S.I.1985/799.\npara.8\n1983 Sch.3 para.7; amended S.I.1985/799.\npara.9\n1983 Sch.3 para.8; added S.I.1992/3128; substituted S.I.1993/2328.\npara.10\nS.I.1993/2328 para.4.\nSchedule 6\npara.1\n1983 Sch.4 para.1; amended 1987 s.17(1); Income and Corporation Taxes Act 1988 (c.1) Sch.29.\npara.2\n1983 Sch.4 para.3.\npara.3\n1983 Sch.4 para.3A; added 1992(2) Sch.3 para.61.\npara.4\n1983 Sch.4 para.4\npara.5, 6, 7\n1983 Sch.4 para.6, 7 ,8; amended 1992(2) Sch.3 para.61.\npara.8\n1983 Sch.4 para.8A; added 1992(2) Sch.3 para.61.\npara.9\n1983 Sch.4 para.9; amended 1986 s.11; 1989 Sch.3 para.4(2).\npara.10\n1983 Sch.4 para.10.\npara.11\n1983 Sch.4 para.11; substituted 1992(2) Sch.3 para.61.\npara.12, 13\n1983 Sch.4 para.12, 13.\nSchedule 7\n1983 Schedule 4A; added 1992(2) Sch.3 para.62.\nSchedule 8\n1983 Schedule 5\nGroup 1 to 4\nGroup 1 to 4; amended 1984 Sch.6 para.1; S.I.1988/507; 1989 s.19; S.I.1986/530; S.I.1992/628.\nGroup 5\nGroup 8; substituted 1989 Sch.3 para.1; amended S.I.1990/2553.\nGroup 6\nGroup 8A; added 1984 Sch.6 para.8.\nItem 1, 2\nGroup 8A Item 1, 2; amended 1989 Sch.3 para.2.\nNotes (1) to (8)\nGroup 8A Notes (1), (1A), (2), (3), (4), (6), (6A), (7); amended S.I.1985/18; 1989 Sch.3 para.2; Planning (Consequential Provisions) Act 1990 c.11 Sch.2 para.61; Planning (Northern Ireland) Order 1991 S.I.1220 (N.I. 11).\nGroup 7\nGroup 9; substituted S.I.1992/3223.\nGroup 8 Item 1 to 13\nGroup 10 Item 1 to 10, 12 to 14; amended S.I.1984/631; S.I.1987/1806; S.I.1990/752; S.I.1992/628; S.I.1992/3126; S.I.1992/3223.\nNotes (1) to (9)\nGroup 10 Notes (1), (2), (2A), (3) to (8); amended S.I.1987/1806; S.I.1990/752; S.I.1992/3126.\nGroup 9\nGroup 11; amended 1989 Sch.3 para.3.\nGroup 10\nGroup 12.\nGroup 11\nGroup 13.\nGroup 12 Item 1 to 20\nGroup 14 Item 1 to 10, 10A, 10B, 11, 12, 12A, 13 to 17; amended DLA Sch.2 para.13; S.I.1984/489; S.I.1984/959; S.I.1986/530; S.I.1987/437; S.I.1992/628; S.I.1992/3065.\nNotes (1) to (9)\nGroup 14 Notes (1) to (9); amended DLA Sch.2 para.13; S.I.1984/959; S.I.1985/919; S.I.1986/530.\nGroup 13\nGroup 15 Item 1, 3, 4, Notes (2) to (6); amended 1992(2) Sch.3 para.63; S.I.1992/3095 Sch.1 para.8.\nGroup 14\nGroup 15A; added S.I.1992/3131; S.I.1994/686.\nGroup 15 Item 1 to 10\nGroup 16 Item 1 to 10; amended S.I.1986/530; S.I.1987/437; S.I.1990/750; S.I.1991/737.\nNotes (1) to (12)\nGroup 16 Notes (1), (3) to (13); amended S.I.1983/1717; S.I.1984/766; S.I.1985/431; S.I.1986/530; S.I.1987/437; S.I.1989/470; S.I.1990/750; S.I.1990/2129; S.I.1991/737.\nGroup 16\nGroup 17; amended 1989 s.22; S.I.1993/767.\nSchedule 9\nSchedule 6\nGroup 1 Item 1(a) to (n)\nGroup 1 Item 1(a), (aa), (b) to (l); substituted 1989 Sch.3 para.4; amended S.I.1990/2553; S.I.1991/2569.\nNotes (1) to (16)\nGroup 1 Notes (1) to (6), (6A), (7) to (10), (10A), (10B), (11) to (13); amended S.I.1990/2553; S.I.1991/2569.\nGroup 2\nGroup 2; amended S.I.1990/2037.\nGroup 3\nGroup 3.\nGroup 4\nGroup 4 Item 1, 2, Notes (1), (2), (4); amended S.I.1987/517.\nGroup 5 Item 1 to 9\nGroup 5 Item 1 to 6, 6A, 7, 8; 1987 s.18(1); S.I.1987/860; S.I.1989/2272.\nNotes (1) to (6)\nGroup 5 Notes (1) to (6); amended S.I.1985/432; S.I.1989/2272.\nGroup 6\nSubstituted S.I.1994/1188.\nGroup 7 Item 1 to 11\nGroup 7 Item (1) to (11); amended Opticians Act 1989 (c.44) s.37(3); S.I.1985/1900; 1988 s.13; S.I.1989/2272.\nNotes (1) to (7)\nGroup 7 Notes (1) to (7); amended S.I.1985/1900; 1988 s.13.\nGroup 8\nGroup 8.\nGroup 9\nGroup 9.\nGroup 10\nGroup 10; amended S.I.1994/687.\nGroup 11\nGroup 11; amended Inheritance Tax 1984 (c.51) Sch.8 para.24; 1985 Sch.26 para.26; 1986 s.100.\nGroup 12\nGroup 12 Item 1, 2, Notes (1), (1A), (2); added S.I.1989/470; amended S.I.1991/737; S.I.1994/687.\nSchedule 10\n1983 Schedule 6A; added 1989 Sch.3 para.6.\npara.1, 2\n1983 Sch.6A para.1,2; amended S.I.1991/2569.\npara.3(1) to (6)\n1983 Sch.6A para.3(1) to (6); amended S.I.1991/2569.\n(7), (8)\n1983 Sch.6A para.3(8), (9).\n(9)\n1983 Sch.6A para.3(10); added S.I.1991/2569.\npara.4, 5\n1983 Sch.6A para.4, 5; amended S.I.1991/2569.\npara.6(1), (2)\n1983 Sch.6A para.6(1),(2); amended S.I.1991/2569.\n(3), (4)\n1983 Sch.6A para.6(2A), (2B); added S.I.1991/2569.\n(5)\n1983 Sch.6A para.6(3).\n(6) to (8)\n1983 Sch.6A para.6(4) to (6); added S.I.1991/2569.\npara.7\n1983 Sch.6A para.6A; added S.I.1991/2569.\npara.8, 9\n1983 Sch.6A para.7, 8; amended S.I.1991/2569.\nSchedule 11\npara.1\n1983 Sch.7 para.1.\npara.2(1), (2)\n1983 Sch.7 para.2(1), (2); amended 1992(2) Sch.3 para.64.\n(3) to (5)\n1983 Sch.7 para.2(2A), (2B), (2C); added 1992(2) Sch.3 para.64.\n(6)\n1983 Sch.7 para.2(3).\n(7)\n1983 Sch.7 para.2(3A); added 1987 s.11(2).\n(8), (9)\n1983 Sch.7 para.2(3B), (3C); added 1992(2) Sch.3 para.64; amended 1993 s.50(4)\n(10) to (13)\n1983 Sch.7 para.2(4) to (7); amended 1989 s.25(2).\npara.3(1), (2)\n1983 Sch.7 para.3(1), (2)\n(3)\n1983 Sch.7 para.3(2A); amended 1992(2) Sch.3 para.65.\npara.4\n1983 Sch.7 para.5; amended 1992(2) Sch.3 para.68.\npara.5\n1983 Sch.7 para.6; amended 1984 s.16; Debtors (Scotland) Act (c.18) Sch.4 para.4; 1992(2) Sch.3 para.69.\npara.6(1)\n1983 Sch.7 para.7(1); amended 1992(2) Sch.3 para.70.\n(2)\n1983 Sch.7 para.7(1A); added 1989 s.25.\n(3) to (6)\n1983 Sch.7 para.7(2) to (5); amended 1985 Sch.7 para.2; PACE Sch.6 para.41.\npara.7(1) to (4)\n1983 Sch.7 para.8(1) to (4); amended 1985 Sch.7 para.3; 1992(2) Sch.3 para.71.\n(5) to (7)\n1983 Sch.7 para.8(4A), (4B), (4C); amended 1985 Sch.7 para.3.\n(8)\n1983 Sch.7 para.8(5).\npara.8\n1983 Sch.7 para.9; amended 1992(2) Sch.3 para.72.\npara.9\n1983 Sch.7 para.9A; added 1985 Sch.7 para.4.\npara.10\n1983 Sch.7 para.10; amended PACE Sch.6 para.41; 1985 Sch.7 para.5; 1992(2) Sch.3 para.73.\npara.11 to 13\n1983 Sch.7 para.10A, 10B, 10C; added 1985 Sch.7 para.6.\npara.14\n1983 Sch.7 para.11; amended 1992(2) Sch.3 para.74.\nSchedule 12\npara.1\n1983 Sch.8 para.1; 1994 s.7.\npara.2\n1983 Sch.8 para.2; amended 1985 Sch.8 para.2; CLSA Sch.10 para.52.\npara.3(1)\n1983 Sch.8 para.3(1); substituted JPRA Sch.6 para.35.\n(2) to (4)\n1983 Sch.8 para.3(2) to (4); amended 1985 Sch.8 para.3.\n(5)\n1983 Sch.8 para.3(4A); added JPRA Sch.8 para.16.\n(6)\n1983 Sch.8 para.3(5); amended 1985 Sch.8 para..3.\npara.4\n1983 Sch.8 para.4; amended 1985 Sch.8 para.4.\npara.5, 6\n1983 Sch.8 para.5, 6.\npara.7(1) to (3)\n1983 Sch.8 para.7(1) to (3).\n(4) to (7)\n1983 Sch.8 para.7(3A), (3B), (3C), (3E); added 1985 Sch.8 para.5; amended CLSA Sch.10 para.52; JPRA Sch.6 para.35.\n(8)\n1983 Sch.8 para.7(4); amended 1985 Sch.8 para.5.\n(9)\n1983 Sch.8 para.7(4A); added JPRA 1993 Sch.8 para.16.\n(10)\n1983 Sch.8 para.7(5); amended 1985 Sch.8 para.5.\npara.8\n1983 Sch.8 para.8\npara.9\n1983 Sch.8 para.9; 1985 s.27(3).\n(a) to (d)\n1983 Sch.8 para.9(a) to (d).\n(e)\n1983 Sch.8 para.9(dd); added 1985 s.27(2).\n(f) to (h)\n1983 Sch.8 para.9(e) to (g); amended 1985 s.27(2).\n(j)\n1986 s.14(7)\npara.10\n1983 Sch.8 para.10; added 1985 s.28.",
  "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/n21/crossheading/subordinate-legislation",
    "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."
}