Schedule 13, Group 4A, item 22(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Without prejudice to paragraph 1 above, section 83 applies to things done or omitted to be done before the coming into force of this Act and accordingly references in Part V to any provision of this Act includes a reference to the corresponding provision of the enactments repealed by this Act or by any enactment repealed by such an enactment.
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Source: legislation.gov.uk · retrieved 2026-07-28