Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 14 Consequential amendments

Finance Act 1994 c. 9

13 In section 7 of the Finance Act 1994—

(a) in subsection (4) for “25 and 26 of the Finance Act 1985” and “40 of the Value Added Tax Act 1983” there shall be substituted respectively “62 and 64 of the Value Added Tax Act 1994” and “60 of that Act”; and

(b) in subsection (5) for “8 to the Value Added Tax Act 1983” there shall be substituted “12 to the Value Added Tax Act 1994”.