Schedule 14, paragraph 13

In section 7 of the Finance Act 1994— in subsection (4) for “25 and 29 of the Finance Act 1985” and “40 of the Value Added Tax Act 1983” there shall be substituted, respectively, “ 85 and 87 of the Value Added Tax Act 1994 ” and “ 83 of that Act ” ; in subsection (5) for “8 to the Value Added Tax Act 1983” there shall be substituted “ 12 to the Value Added Tax Act 1994 ”.

← 12 · All articles · 14 →

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