An Act to consolidate the enactments relating to value added tax.
[26th July 1983]
Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
Modifications etc. (not altering text)
C1Act modified (1.8.1992) by S.I. 1980/442, art. 5(3A) (as inserted by S.I. 1992/627, arts. 2(d)).
C2Act modified by Finance Act 1986 (c. 41, SIF 40:2), ss. 9(5), 14(6) and Finance Act 1988 (c. 39, SIF 40:2), s. 21(a); S.I. 1989/472, art. 3(1); S.I. 1987/1806, art. 10(1) (as substituted by S.I. 1990/751, art. 4)
C3Act extended (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(1)(b); S.I. 1992/3261, art. 3,Sch. (with art. 4).
C4Act amended (1.7.1994) by 1994 c. 9, s. 7(2)(b) (with s. 19(3)); S.I. 1994/1690, art. 2
Act amended (retrospectively) by 1997 c. 16, s. 35(3)(4)