Section 101(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Without prejudice to section 16 of the Interpretation Act 1978 (continuation of proceedings under repealed enactments) except in so far as it enables proceedings to be continued under repealed enactments, section 72 shall have effect on the commencement of this Act to the exclusion of section 39 of the 1983 Act.
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Source: legislation.gov.uk · retrieved 2026-07-28