Section 97(4)

Subject to section 53(4), subsection (3) above applies to— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . an order under section 5(4) , 7A(6) or 28 , 28 or 40A; an order under paragraph 5(7) of Schedule 4 substituting a lesser sum for the sum for the time being specified in paragraph 5(2)(a) of that Schedule; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . an order under this Act making provision— for increasing the rate of VAT in force under section 2 at the time of the making of the order; for excluding any VAT from credit under section 25; for varying Schedule 7A so as to cause VAT to be charged on a supply at the rate in force under section 2 instead of that in force under section 29A; for varying Schedule 8 or 9 so as to abolish the zero-rating of a supply or to abolish the exemption of a supply without zero-rating it; an order under section 43AA(1) if as a result of the order any persons would cease to be eligible to be treated as members of a group; an order under section 51, except one making only such amendments as are necessary or expedient in consequence of provisions of an order under this Act which— vary Schedule [7A,] 8 or 9; but are not within paragraph (c) above; an order under section 54(4) or (8). an order under section 55A(13); an order under section 77A(9) or (9A); an order under paragraph B1, C1(4), 1A(7), 2A(4) or 8A(7) of Schedule 6; an order under paragraph 3(4) of Schedule 10A; an order under paragraph 3 or 4 of Schedule 11A.

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