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SCHEDULES

SCHEDULE 13E+WTaking control of goods: amendments

Value Added Tax Act 1994 (c. 23)E+W

117E+WThe Value Added Tax Act 1994 is amended as follows.

Commencement Information

I1Sch. 13 para. 117 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)

118E+WIn section 48 (VAT representatives), in subsection (7A) after “enforcement” insert “ by taking control of goods or, in Northern Ireland, ”.

Commencement Information

I2Sch. 13 para. 118 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)

F1119E+W. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Commencement Information

I3Sch. 13 para. 119 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)

120E+WIn section 68 (breach of walking possession agreements) for subsection (5) substitute—

(5)This section extends only to Northern Ireland.

Commencement Information

I4Sch. 13 para. 120 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)