Extent Information
E1Sch. 14 para. 7 extends to the Isle of Man.
1U.K.In section 2(5A) of the Diplomatic Privileges Act 1964 for “2A or 2B of the Value Added Tax Act 1983” there shall be substituted “ 10 or 15 of the Value Added Tax Act 1994 ”.
2U.K.In paragraph 10(1A) of the Commonwealth Secretariat Act 1966 for “2A or 2B of the Value Added Tax Act 1983” there shall be substituted “ 10 or 15 of the Value Added Tax Act 1994 ”.
3U.K.In section 1(8A) of the Consular Relations Act 1968 for “2A or 2B of the Value Added Tax Act 1983” there shall be substituted “ 10 or 15 of the Value Added Tax Act 1994 ”.
4U.K.In paragraph 19(c) of Schedule 1 to the International Organisations Act 1968 for “2A or 2B of the Value Added Tax Act 1983” there shall be substituted “ 10 or 15 of the Value Added Tax Act 1994 ”.
5U.K.In section 1(5) of the Diplomatic and other Privileges Act 1971 for “2A or 2B of the Value Added Tax Act 1983” there shall be substituted “ 10 or 15 of the Value Added Tax Act 1994 ”.
6U.K.In section 1(1) of the Customs and Excise Management Act 1979 for the definition of “free zone goods” there shall be substituted—
““free zone goods” are goods which are within a free zone;”.
7(1)In section 1(1)(d) of the Isle of Man Act for “13 of the Value Added Tax Act 1983” there shall be substituted “ 23 of the Value Added Tax Act 1994 ”.U.K.
(2)In section 6 of that Act—
(a)for “1983” in each place where it occurs there shall be substituted “ 1994 ”;
(b)in subsection (2)(f) for “29” there shall be substituted “ 43 ”;
(c)in subsection (4)(a) for “16(9)” there shall be substituted “ 30(10) ”;
(d)in subsection (4)(b) for “Schedule 7” there shall be substituted “ Schedule 11 ”; and
(e)in subsection (4)(c) for “39(3)” there shall be substituted “ 72(8) ”.
(3)In section 14(4)(b) for “section 33(2A) of the Finance Act 1972” there shall be substituted “ paragraph 5(3) of Schedule 11 to the Value Added Tax Act 1994 ”.
F18U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 14 para. 8 repealed (15.9.2003) by Enterprise Act 2002 (c. 40), s. 279, Sch. 26; S.I. 2003/2093, art. 2(1), Sch. 2 (with art. 4)
F29U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Sch. 14 para. 9 repealed (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 2 Pt. 1
10(1)The Income and Corporation Taxes Act 1988 shall be subject to the following amendments.U.K.
(2)In section 827 for—
(a)“Chapter II of Part I of the Finance Act 1985” there shall be substituted “ Part IV of the Value Added Tax Act 1994 ”;
(b)“13 to 17A” there shall be substituted “ 60 to 70 ”;
(c)“18” and “19” there shall be substituted respectively “ 74 ” and “ 59 ”;
(d)“20 of the Finance Act 1985” there shall be substituted “ 79 of that Act ”.
F311U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F412U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F4Sch. 14 para. 12 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 229
13U.K.In section 7 of the Finance Act 1994—
[F5(a) 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 ” ; ]
(b)in subsection (5) for “8 to the Value Added Tax Act 1983” there shall be substituted “ 12 to the Value Added Tax Act 1994 ”.
14U.K.In paragraph 23 of Schedule 2 to the Vehicle Excise and Registration Act 1994—
(a)for “2C of the Value Added Tax Act 1983” there shall be substituted “ 3 of the Value Added Tax Act 1994 ”;
(b)for “(7) of section 16” there shall be substituted “ (8) of section 30 ”; and
(c)for “subsection (9)” there shall be substituted “ subsection (10) ”.