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E+W+S+N.I.

Value Added Tax Act 1983 F1(repealed 1.9.1994)

1983 CHAPTER 55

An Act to consolidate the enactments relating to value added tax.

[26th July 1983]

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Annotations:

Amendments (Textual)

F1Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)

Modifications etc. (not altering text)

C1Act modified (1.8.1992) by S.I. 1980/442, art. 5(3A) (as inserted by S.I. 1992/627, arts. 2(d)).

C3Act extended (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(1)(b); S.I. 1992/3261, art. 3,Sch. (with art. 4).

C4Act amended (1.7.1994) by 1994 c. 9, s. 7(2)(b) (with s. 19(3)); S.I. 1994/1690, art. 2

Act amended (retrospectively) by 1997 c. 16, s. 35(3)(4)