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(1)The [1983 c. 55.] Value Added Tax Act 1983 shall be amended as follows.
(2)In Schedule 4 (valuation: special cases) in paragraph 3A(1)—
(a)the words “or with car tax”, and
(b)the word “tax” in the second place where it occurs,
shall be omitted.
(3)In Schedule 4A (valuation of acquisitions from other member states: special cases) in paragraph 2(1)—
(a)the words “or with car tax”, and
(b)the word “tax” in the second place where it occurs,
shall be omitted.
(4)In Schedule 7 (administration, collection and enforcement) in paragraph 2(3B)—
(a)the words “or of a chargeable vehicle within the meaning of the Car Tax Act 1983” shall be omitted,
(b)the words “or of such a vehicle” shall be omitted, and
(c)for the words from “any duty” to “may allow” there shall be substituted the words “any duty or agricultural levy in the value of the supply or acquisition determined, by reference to the duty point or by reference to such later time as the Commissioners may allow.”
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