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Finance Act 1977

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This is the original version (as it was originally enacted).

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21In section 258(3) of the Customs and Excise Act 1952, after the words " this section " there shall be inserted— and to section 11 of the Finance Act 1972 (as substituted by section 14 of, and Part I of Schedule 6 to, the Finance Act 1977)

22In section 4(1) of the Finance Act 1973, for "deducted" there shall be substituted

credited.

23In section 6 of that Act, an additional subsection shall be inserted as follows—

(2)As from 1st January 1978, the reference above to section 5(7) of the Finance Act 1972 shall be read as a reference to section 6(3) of that Act.

24In section 18(6) of the Finance (No. 2) Act 1975, for the words " section 5(3) of " there shall be substituted

paragraph 2 of Schedule 2 to.

25In section 23(3) of the Finance Act 1976, for the words " deducted as input tax under section 3(1) " there shall be substituted

credited as input tax under section 3.

26In the Value Added Tax (Self-Supply) (No. 2) Order 1972, in Article 3 for the words

in the course of

there shall be substituted

in the course or furtherance of.

27In the Value Added Tax (Cars) Order 1972, in Article 5(1), for the words

in the course of a business

there shall be substituted

in the course or furtherance of any business.

28In any Treasury order or Commissioners' regulations made before the passing of this Act under Part I of the 1972 Act, for any reference to a provision of that Act specified in column 1 of the following Table there shall be substituted the provision of that Act specified against it in column 2.

Table
Old referenceNew reference
Section 3(3).Sections 3 and 4.
Section 3(6).Section 3(9).
Section 5(7).Section 6(3).
Schedule 2, paragraph 2.Schedule 2, paragraph 6.

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