Tribunals, Courts and Enforcement Act 2007

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

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

Commencement Information

I1 Sch. 13 para. 117 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)

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

Commencement Information

I2 Sch. 13 para. 118 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)

F1 119 E+W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 13 para. 119 omitted (5.4.2014) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 11(d); S.I. 2014/906, art. 3

Commencement Information

I3 Sch. 13 para. 119 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)

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

“(5) This section extends only to Northern Ireland.”

Commencement Information

I4 Sch. 13 para. 120 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)