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Value Added Tax Act 1983

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This is the original version (as it was originally enacted).

Section 50.

SCHEDULE 9Consequential Amendments

1In section 1(1) of the [1968 c. 2.] Provisional Collection of Taxes Act 1968 after the words " income tax" there shall be inserted the words " value added tax ".

2In section 6(1) of the [1971 c. 10.] Vehicles (Excise) Act 1971 for the words " section 4 of the [1972 c. 41.] Finance Act 1972", " subsection (7) of section 12" and " subsection (8)" there shall be substituted respectively the words " section 2(2) of the Value Added Tax Act 1983 ", " subsection (7) of section 16 " and " subsection (9) ".

3In the [1979 c. 58.] Isle of Man Act 1979—

(a)in section 1(1)(d) for the words " section 21 of the [1975 c. 45.] Finance (No. 2) Act 1975" there shall be substituted the words " section 13 of the Value Added Tax Act 1983 ";

(b)in section 6—

(i)in subsection (1) for the words "the Finance Act 1972 " and " the Act of 1972 " there shall be substituted respectively the words " the Value Added Tax Act 1983 " and " the Act of 1983 " ;

(ii)in subsection (2) for the words " the Act of 1972 " wherever they occur and the words " section 21" there shall be substituted respectively the words " the Act of 1983 " and " section 29 " ;

(iii)in subsection (4) for the words " the Act of 1972 " wherever they occur and the words "section 12(8)", " section 37(3) of" and " section 38(3) " there shall be substituted respectively the words " the Act of 1983 ", "section 16(9)", "paragraph 10(3) of Schedule 7 to" and " section 39(3)".

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