Schedule 13, paragraph 1(4)

Without prejudice to paragraphs (1) to (3) above, in any case where as respects the charge to VAT on any supply, acquisition or importation made at a time before 1st September 1994 but falling in a prescribed accounting period to which Part I applies any question arising under Part I and relating to that charge to VAT shall continue to be determined in accordance with the law in force at that time. an enactment applicable to that charge to VAT is not re-enacted in this Act or is re-enacted with amendments which came into force after that time, or a repealed enactment corresponding to an enactment in this Act did not apply to that charge to VAT,

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Source: legislation.gov.uk · retrieved 2026-07-28