Search Legislation

Value Added Tax Act 1994

Status:

This is the original version (as it was originally enacted).

Subordinate legislation

S.I.1983/1717= The Value Added Tax (Charities Etc.) Order 1983
S.I.1984/489= The Value Added Tax (Handicapped Persons) Order 1984
S.I.1984/631= The Value Added Tax (Lifeboats) Order 1984
S.I.1984/766= The Value Added Tax (Charities Etc.) Order 1984
S.I.1984/767= The Value Added Tax (Marine etc. Insurance) Order 1984
S.I.1984/959= The Value Added Tax (Handicapped Persons) (No.2) Order 1984
S.I.1985/18= The Value Added Tax (Protected Buildings) Order 1985
S.I.1985/431= The Value Added Tax (Charities Etc.) Order 1985
S.I.1985/432= The Value Added Tax (Finance) Order 1985
S.I.1985/799= The Value Added Tax (Hiring of Goods) Order 1985
S.I. 1985/919= The Value Added Tax (Handicapped Persons) Order 1985
S.I.1985/1900= The Value Added Tax (Welfare) Order 1985
S.I.1986/530= The Value Added Tax (Handicapped Persons and Charities) Order 1986
S.I.1987/437= The Value Added Tax (Charities) Order 1987
S.I.1987/517= The Value Added Tax (Betting, Gaming and Lotteries) Order 1987
S.I. 1987/860= The Value Added Tax (Finance) Order 1987
S.I.1987/1806= The Value Added Tax (Tour Operators) Order 1987
S.I.1987/1427= Value Added Tax (Cash Accounting) Regulations 1987
S.I.1988/507= The Value Added Tax (Confectionary) Regulations 1988
S.I.1989/470= The Value Added Tax (Fund-Raising Events and Charities) Order 1989
S.I.1989/2272= The Value Added Tax (Finance, Health and Welfare) Order 1989
S.I.1990/750= The Value Added Tax (Charities) Order 1990
S.I.1990/752= The Value Added Tax (Transport) Order 1990
S.I.1990/2037= The Value Added Tax (Insurance) Order 1990
S.I.1990/2129= The Value Added Tax (Charities) (No.2) Order 1990
S.I.1990/2553= The Value Added Tax (Construction of Dwellings and Land) Order 1990
S.I.1991/737= The Value Added Tax (Charities) Order 1991
S.I.1991/2534= The Value Added Tax (Piped Gas) (Metrication) Order 1991
S.I.1991/2569= The Value Added Tax (Buildings and Land) Order 1991
S.I.1991/2727= Free Zone Regulations 1991
S.I.1992/628= The Value Added Tax (Charities and Aids for Handicapped Persons) Order 1992
S.I.1992/3065= The Value Added Tax (Motor Vehicles for the Handicapped) Order 1992
S.I.1992/3095= Customs and Excise (Single Market etc.) Regulations 1992
S.I.1992/3126= The Value Added Tax (Transport) Order 1992
S.I.1992/3127= The Value Added Tax (Means of Transport) Order 1992
S.I.1992/3128= The Value Added Tax (Reverse Charge) Order 1992
S.I.1992/3131= The Value Added Tax (Tax Free Shops) Order 1992
S.I.1992/3223= The Value Added Tax (International Services and Transport) Order 1992
S.I.1993/765= The Value Added Tax (Increase for Consideration for Fuel) Order 1993
S.I.1993/766= The Value Added Tax (Increase of Registration Limits) Order 1993
S.I.1993/767= The Value Added Tax (Protective Boots and Helmets) Order 1993
S.I.1993/2328= The Value Added Tax (Reverse Charge) Order 1993
S.I.1993/2498= The Value Added Tax (Beverages) Order 1993
S.I.1993/2952= Value Added Tax (Increase of Consideration for Fuel) (No.2) Order 1993
S.I.1993/2953= Value Added Tax (Increase of Registration Limits) (No.2) Order 1993
S.I.1994/686= Value Added Tax (Tax Free Shops) Order 1994
S.I.1994/687= Value Added Tax (Sport, Physical Education and Fund-raising Events) Order 1994
S.I.1994/1188= Value Added Tax (Education) Order 1994
ProvisionDerivation
1(1)1983 s.1; amended 1992(2) Sch.3 para.2.
(2)1983 s.2(3).
(3)1983 s.2A(4); added 1992(2) Sch.3 para.3.
(4)1983 s.2B(1); added 1992(2) Sch.3 para.3.
21983 s.9; amended 1991 s.13; 1992(2) Sch.3 para.11; 1993 s.42(2).
31983 s.2C; added 1992(2) Sch.3 para.3.
41983 s.2(1), (2).
51983 s.3; amended 1992(2) Sch.3 para.4.
6(1) to (3)1983 s.4
(4) to (6)1983 s.5(1) to (3)
(7), (8)1983 s.5(3A), (3B); added 1992(2) Sch.3 para.6(1).
(9) to (13)1983 s.5(4) to (8).
(14)1983 s.5(9); amended 1993 s.45(2).
(15)1983 s.5(10); amended 1992(2) Sch.3 para.6(3).
7(1), (2)1983 s.6(1), (2); 1987 s.12(2); 1992(2) Sch.3 para.7(1), (2); 1993 s.44(3).
(3) to (7)1983 s.6(2A), (2B), (2C), (2D), (3); 1992(2) Sch.3 para.7(3).
(8)1983 s.6(4); 1992(2) Sch.3 para.7(4).
(9)1983 s.6(4A); 1992(2) Sch.3 para.7(5).
(10)1983 s.6(5).
(11)1983 s.6(6); 1992(2) Sch.3 para.7(6).
8(1) to (5)1983 s.7(1) to (5); 1987 Sch.2 para.1.
(6)1983 s.7(6); 1992(2) Sch.3 para.8.
91983 s.8.
101983 s.2A(1) to (3); added 1992(2) Sch.3 para.3.
111983 s.8A; added 1992(2) Sch.3 para.10.
121983 s.8B; added 1992(2) Sch.3 para.10.
131983 s.8C; added 1992(2) Sch.3 para.10; amended 1993 s.44(3)(b).
141983 s.8D; added 1993 s.44.
151983 s.2B(2) to (4); added 1992(2) Sch.3 para.3.
16(1)1983 s.24(1); substituted 1992(2) Sch.3 para.25.
(2)1983 s.24(2).
17(1)1983 s.24(1); substituted 1992(2) Sch.3 para.25.
(2)CEMA s.100C(1); 1984 Sch.4 Pt.I; S.I.1991/2727.
(3)CEMA s.100B; 1984 Sch.4 Pt.I; S.I.1991/2727.
(4)CEMA s.100C(3), (4); 1984 Sch.4 Pt.I; S.I.1991/2727.
181983 s.35; substituted 1992(2) Sch.3 para.35.
191983 s.10; amended 1992(2) Sch.3 para.12.
201983 s.10A; added 1992(2) Sch.3 para.13.
21(1), (2)1983 s.11(1), (2); amended 1992(2) Sch.3 para.14.
(3)1983 s.11(2A); added 1992(2) Sch.3 para.14.
221983 s.12.
231983 s.13.
24(1), (2)1983 s.14(3); amended and para.(aa) added 1992(2) Sch.3 para.15(2).
(3)1983 s.14(3A); added 1990 s.12(2); amended 1992(2) Sch.3 para.15(3).
(4)1983 s.14(3B); added 1991 s.14.
(5)1983 s.14(4); amended 1992(2) Sch.3 para.15(4).
(6)1983 s.14(9); amended 1992(2) Sch.3 para.15(5), (6).
(7)1983 s.14(11); added 1990 s.12(3).
25(1), (2)1983 s.14(1), (2); amended 1992(2) Sch.3 para.15(1).
(3) to (6)1983 s.14(5) to (8).
(7)1983 s.14(10); amended 1992(2) Sch.3 para.15(5), (6).
26(1) to (3)1983 s.15(1) to (3); substituted 1987 s.12(1); subs.(3)(d) added 1989 s.26; amended and subs.(2)(ba) added 1992(2) Sch.3 para.16.
(4)1983 s.15(4)
271983 s.26; amended 1992(2) Sch.3 para.27.
281983 s.38C; added 1992 s.6.
291988 s.22.
30(1), (2)1983 s.16(1), (2).
(3)1983 s.16(3); amended 1992(2) Sch.3 para.17(1).
(4)1983 s.16(4).
(5)1983 s.16(5).
(6)1983 s.16(6); amended 1986 s.12(1); 1992(2) Sch.3 para.17(2).
(7)1983 s.16(6A); added 1990 s.13.
(8), (9)1983 s.16(7), (8); amended 1992(2) Sch.3 para.17(3).
(10)1983 s.16(9); amended 1986 s.12(2).
311983 s.17; amended 1992(2) Sch.3 para.18.
321983 s.18; amended 1992(2) Sch.3 para.19.
33(1), (2)1983 s.20(1), (2); amended 1992(2) Sch.3 para.21.
(3)1983 s.20(3); para.(j) substituted Broadcasting Act 1990 c. 42 Sch.20 para.37.
(4)1983 s.20(4).
(5)1983 s.20(4A); added Broadcasting Act 1990 c. 42 Sch.20 para.37.
(6)1983 s.20(5).
341983 s.36; amended 1992(2) Sch.3 para.36.
35(1), (2)1983 s.21(1), (2); substituted 1989 Sch.3 para.5; amended 1992(2) Sch.3 para.23(1).
(3)1983 s.21(2A); added 1992(2) Sch.3 para.23(2).
361990 s.11; amended 1991 s.15; 1993 s.48.
37(1)1983 s.19(1); amended 1992(2) Sch.3 para.20(1).
(2)1983 s.19(1A); added 1986 s.13; amended 1992(2) Sch.3 para.20(2).
(3), (4)1983 s.19(2); amended 1992(2) Sch.3 para.20(3), (4).
381983 s.25; amended 1992(2) Sch.3 para.26.
391983 s.23; amended 1987 Sch.2 para.2; 1992(2) Sch.3 para.24.
401983 s.20A; added 1992(2) Sch.3 para.22.
41(1), (2)1983 s.27(1), (2).
(3), (4)1983 s.27(2A), (2B); added 1984 s.11; amended 1992(2) Sch.3 para.28.
(5)1983 s.27(3).
(6)1983 s.27(4); amended National Health Service and Community Care Act 1990 (c. 19) Sch.8 para.9; Health and Personal Social Services (Northern Ireland Consequential Amendments) Order 1991 S.I.195 Art.5.
(7)1983 s.27(5); added National Health Service and Community Care Act 1990 (c. 19) s.61(4).
(8)1983 s.27(6); added Health and Personal Social Services (Northern Ireland Consequential Amendments) Order 1991 S.I.195 Art.5.
421983 s.28; amended 1990 s.10(8).
43(1)1983 s.29(1); amended 1992(2) Sch.3 para.29.
(2)1983 s.29(2)
(3)1983 s.29(3), (3A); added 1991 s.16.
(4) to (8)1983 s.29(4) to (8); amended Companies Consolidation (Consequential Provisions) Act 1985 (c. 9) Sch.2; Companies Act 1989 (c. 40) Sch.18 para.27.
44(1), (2), (3)Section 29A added 1987 s.15; s.29A(1), (2) amended 1990 s.14(2); 1992(2) Sch.3 para.30(1), (2).
(4)1983 s.29A(3A); added 1990 s.14(3).
(5) to (10)1983 s.29A(4) to (9); amended 1992(2) Sch.3 para.30(3).
451983 s.30; amended 1992(2) Sch.3 para.31.
46(1) to (4)1983 s.31(1) to (4); amended 1992(2) Sch.3 para.32(1).
(5)1983 s.31(5); added 1985 s.31.
(6)1983 s.31(6); added 1992(2) Sch.3 para.32(2).
47(1)1983 s.32(2); substituted 1992(2) Sch.3 para.33.
(2), (3)1983 s.32(3), (4).
481983 s.32A; added 1992(2) Sch.3 para.34.
491983 s.33.
501983 s.34.
511983 s.35A; added 1989 Sch.3 para.6.
521983 s.37; substituted 1992(2) Sch.3 para.37.
531983 s.37A; added 1987 s.16.
541983 s.37B; added 1992(2) s.16.
551983 s.37C; added 1993 s.45.
56(1), (2)1986 s.9(1), (2).
(3)(a)1986 s.9(3)(a).
(b)1986 s.9(3)(aa); added 1992(2) Sch.3 para.94.
(c) to (e)1986 s.9(3)(b) to (d).
(4)1986 s.9(4).
(5)1986 s.9(5); amended 1992(2) Sch.3 para.94.
(6) to (10)1986 s.9(6) to (10); amended Road Traffic (Consequential Provisions) Act 1988 (c. 54) Sch.3 para.32.
57(1)1986 Sch.6 para.1.
(2), (3)1986 Sch.6 para.2; Table A substituted S.I.1993/765; amended S.I.1993/2952.
(4)1986 Sch.6 para.4; amended 1993 s.43(3).
(5)1986 Sch.6 para.5(1); amended 1993 s.43(2)(a), (b).
(6)1986 Sch.6 para.5(2).
(7)1986 Sch.6 para.6(1); amended 1993 s.43(2)(c).
(8)1986 Sch.6 para.6(2); amended 1993 s.43(2)(d).
581983 s.38; amended 1992(2) Sch.3 para.38.
59(1)1985 s.19(1).
(2)1985 s.19(2)(a), (c); amended 1993 Sch.2 para.5(1).
(3)1985 s.19(3); amended 1993 Sch.2 para.5(2).
(4)1985 s.19(4); substituted 1993 Sch.2 para.6(1).
(5)1985 s.19(5); amended 1993 Sch.2 para.6(2),7.
(6)1985 s.19(5A); added 1993 Sch.2 para.6(3).
(7) to (10)1985 s.19(6) to (9).
(11)1993 Sch.2 para.5(3),7(2), (4).
60(1)1985 s.13(1); amended 1993 Sch.2 para.3(2)(a).
(2)(a)1985 s.13(2)(ba); added 1992(2) Sch.3 para.77(1)(b).
(b)1985 s.13(2)(a).
(c)1985 s.13(2)(b); amended 1992(2) Sch.3 para.77(1)(a).
(d)1985 s.13(2)(d); added 1990 s.11(12).
(e)1985 s.13(2)(c).
(3)1985 s.13(3).
(4) to (6)1985 s.13(5) to (7).
(7)1985 s.27(1).
61(1) to (5)1986 s.14(1) to (5).
(6)1986 s.14(8).
621985 s.13A; added 1989 s.23.
63(1)1985 s.14(1); amended 1992 s.7(1).
(2)1985 s.14(2); substituted 1988 s.16(2); amended 1993 Sch.2 para.1.
(3)1985 s.14(4); amended 1988 s.16(3); 1994 s.45.
(4) to (6)1985 s.14(4A), (4B), (4C); added 1993 Sch.2 para.1(2).
(7)1985 s.14(5); amended 1988 s.16(4).
(8), (9)1985 s.14(5A), (5B); added 1988 s.16(5); amended 1992(2) Sch.3 para.78; 1993 Sch.2 para.1(3); 1994 s.45.
(10), (11)1985 s.14(6), (7).
641985 s.14A; added 1988 s.17.
(1)1985 s.14A(1); amended 1993 Sch.2 para.2(1).
(2), (3)1985 s.14A(2), (3); substituted 1993 Sch.2 para.2(2).
(4)1985 s.14A(4); amended 1993 Sch.2 para.2(3).
(5)1985 s.14A(5).
(6)1985 s.14A(6); amended 1993 Sch.2 para.2(4).
(7)1985 s.14A(7).
651985 s.14B; added 1992(2) Sch.3 para.79.
661985 s.17A(1) to (8), (10); added 1992(2) Sch.3 para.82.
67(1)1985 s.15(1)(a), (aa), (b); amended 1988 s.18(1); 1992(2) Sch.3 para.80(1).
(2)1985 s.15(2).
(3)1985 s.15(3); amended 1988 s.18(2); 1992(2) Sch.3 para.80(2).
(4)1985 s.15(3A); added 1988 s.18(3); amended 1992(2) Sch.3 para.80(3).
(5), (6)1985 s.15(3B), (3C); added 1992(2) Sch.3 para.80(4).
(7)1985 s.15(3D); added 1992(2) s.16(5).
(8) to (11)1985 s.15(4) to (7).
681985 s.16.
69(1)1985 s.17(1); amended 1988 s.19(1)(b).
(a)1985 s.17(1)(a); amended 1988 s.19(1)(a); 1992(2) Sch.3 para.81(a).
(b)1985 s.17(1)(aa); added 1992(2) Sch.3 para.81(b).
(c), (d),1985 s.17(1)(b), (c).
(e), (f)1985 s.17(1)(d), (e); added 1986 s.15(1).
(2)1985 s.17(2).
(3)1985 s.17(3); amended 1988 s.19(2).
(4)1985 s.17(4)(a), (c) to (e).
(5) to (9)1985 s.17(5) to (7), (9), (10).
(10)
701985 s.15A; added 1993 Sch.2 para.3(1).
711985 s.33(2), (3).
72(1)1983 s.39(1); amended 1985 s.12(2).
(2)1983 s.39(1A); added 1985 s.12(3); para.(ba) added 1992(2) Sch.3 para.39(1)(b); amended 1990 s.11(11)(a); 1992(2) Sch.3 para.39(1)(a).
(3)1983 s.39(2); amended 1985 s.12(2), (4).
(4) to (7)1983 s.39(2A), (2B), (2C), (2D); added 1985 s.12(5); amended 1992(2) Sch.3 para.39(2).
(8)1983 s.39(3); amended 1985 s.12(2).
(9)1983 s.39(3A); added 1985 s.12(6).
(10)1983 s.39(4); amended 1992(2) Sch.3 para.39(3).
(11)1983 s.39(5).
(12)1983 s.39(9); 1985 s.33(5)(a).
(13)1985 s.33(5)(a); amended 1992(2) Sch.3 para.86.
73(1)1983 Sch.7 para.4(1).
(2), (3)1983 Sch.7 para.4(2), (2A); substituted 1988 s.15(2); amended 1990 s.15(1); 1992(2) Sch.3 para.66(1).
(4), (5)1983 Sch.7 para.4(3), (4); Bankruptcy (Scotland) Act 1985 (c. 66) s.75(11).
(6)1983 Sch.7 para.4(5); amended 1988 s.15(3); 1992(2) Sch.3 para.66(2).
(7)1983 Sch.7 para.4(6); amended 1985 Sch.7 para.1(2); 1992(2) Sch.3 para.66(3).
(8)1983 Sch.7 para.4(6A); added 1985 Sch.7 para.1(3).
(9), (10)1983 Sch.7 para.4(9), (10); amended 1988 s.15(4); Bankruptcy (Scotland) Act 1985 (c. 66) s.75(11).
74(1)1985 s.18(1); amended 1988 s.14(8)(b); 1990 s.16(2); 1992(2) Sch.3 para.83; 1993 Sch.2 para.4(1).
(2)1985 s.18(3); amended 1990 s.16(3); 1993 Sch.2 para.4(1).
(3)1985 s.18(3A); added 1993 Sch.2 para.4(2), (3).
(4) to (7)1985 s.18(6), (7), (8)(a), (b), (9); amended 1990 s.16(5).
(8)1993 Sch.2 para.4(3).
751983 Sch.7 para.4A; added 1992(2) Sch.3 para.67; amended Bankruptcy (Scotland) Act 1985 (c. 66) s.75(11).
76(1)1985 s.21(1); amended 1988 s.19(3); 1992(2) Sch.3 para.84(1).
(2)1985 s.21(1A); added 1988 s.19(3);.
(3) to (5)1985 s.21(2) to (4).
(6)1985 s.21(4A); added 1992(2) Sch.3 para.84(2).
(7) to (10)1985 s.21(5) to (8); amended 1992(2) Sch.3 para.84(3), (4); Bankruptcy (Scotland) Act 1985 (c. 66) s.75(11).
771985 s.22(1) to (5), (6); amended 1992(2) Sch.3 para.85.
781983 s.38A; added 1991 s.17
(1) to (8)1983 s.38A(1) to (8).
(9)1983 s.38A(8A); added 1992(2) s.15(2).
(10) to (12)1983 s.38A(9) to (11).
(13)1983 s.38A(12); 1992(2) s.15(4).
79(1) to (3)1985 s.20(1) to (3); substituted 1988 s.20; 1994 s.46.
(4)1985 s.20(3A); added 1992(2) s.15(1).
(5) to (7)1985 s.20(4), (5), (7); substituted 1988 s.20.
801989 s.24; S.I.1989/2271.
81(1), (2)1983 s.38B; added 1991 s.17.
(3) to (5)1988 s.21; amended 1994 s.45.
82(1)1983 s.40(1), Sch.8 para.1; 1985 s.30(1).
(2)1983 s.40; 1994 s.7(1)
(3), (4)1985 Sch.8 para.6.
83(a)1983 s.40(1)(a).
(b)1983 s.40(1)(b); amended 1992(2) Sch.3 para.40(a).
(c)1983 s.40(1)(c).
(d)1983 s.40(1)(fa); added 1992(2) Sch.3 para.40(c).
(e)1983 s.40(1)(d); substituted 1987 Sch.2 para.4.
(f)1983 s.40(1)(g).
(g)1983 s.40(1)(e).
(h)1983 s.40(1)(f); amended 1990 s.11(11)(b).
(j)1983 s.40(1)(da); added 1992(2) Sch.3 para.40(b).
(k)1983 s.40(1)(h).
(l)1983 s.40(1)(n); amended 1992(2) Sch.3 para.40(f).
(m)1983 s.40(1)(hza); added 1992(2) s.16(2).
(n)1983 s.40(1)(o); added 1985 s.24(1); amended 1992(2) Sch.3 para.40(g).
(o)1986 s.14(6).
(p)1983 s.40(1)(m); amended 1992(2) Sch.3 para.40(e).
(q), (r)1983 s.40(1)(p), (q); added 1985 s.24(1).
(s)1983 s.40(1)(ha); added 1991 s.17(1).
(t)1983 s.40(1)(s); added 1989 s.24(9).
(u)1983 s.40(1)(hh); added 1986 s.10(2).
(v)1983 s.40(1)(j).
(w)1983 s.40(1)(ja); added 1992(2) Sch.3 para.40(d).
(x)1983 s.40(1)(k).
(y)1983 s.40(1)(r); added S.I.1987/1427 reg.11.
(z)1983 s.40(1)(l).
84(1)
(2)1983 s.40(2); amended 1985 s.24(3).
(3)1983 s.40(3); amended 1985 s.24(4).
(4)1983 s.40(3ZA); added 1993 s.46(1).
(5)1983 s.40(3B); added (as (3A)) 1985 s.24(5); amended 1986 s.10(3).
(6)1983 s.40(1A); added 1985 s.24(2) and amended 1993 Sch.2 para.3(2)(b); 1986 s.14(6).
(7)1983 s.40(3A); added 1986 s.10(3).
(8) to (10)1983 s.40(4) to (6); amended 1994 s.18(3).
(11)1993 s.46(2).
851985 s.25.
861985 s.26(1), (2)(a), (3); amended Tribunals and Inquiries Act 1992 (c. 53) Sch.3 para.17.
871985 s.29.
88(1)1983 s.41(1); amended 1992(2) Sch.3 para.41(1).
(2), (3)1983 s.41(2), (3).
(4)1983 s.41(3A); added 1992(2) Sch.3 para.41(2).
(5), (6)1983 s.41(4), (5).
(7)1983 s.41(6); added 1992(2) Sch.3 para.41(3).
89(1)1983 s.42(1).
(2)1983 s.42(1A); added 1989 Sch.3 para.7(1).
(3)1983 s.42(2); amended 1989 Sch.3 para.7(2).
901983 s.43; amended 1992(2) Sch.3 para.42.
911983 s.44; amended Transfer of Functions (Economic Statistics) Order 1989 S.I.1989/992.
921983 s.46A; amended 1992(2) Sch.3 para.44.
931983 s.46B; amended 1992(2) Sch.3 para.44.
941983 s.47.
95(1)1983 s.47A(1); added 1992(2) Sch.3 para.45.
(2)1983 s.47A(1A); added S.I. 1992/3127.
(3) to (5)1983 s.47A(2) to (4); added 1992(2) Sch.3 para.45.
96(1)1983 s.48(1); amended 1987 s.13; 1989 Sch.3 para.9; 1992(2) Sch.3 para.46(1).
(2)1983 s.48(9); added 1992(2) Sch.3 para.46(4).
(3)1983 s.48(1A); added 1992(2) Sch.3 para.46(2).
(4)1983 s.20(6).
(5)1983 s.48(1B); added 1992(2) Sch.3 para.46(2).
(6), (7)1983 s.48(4)
(8) to (11)1983 s.48(5) to (8); amended 1992(2) Sch.3 para.46.
97(1)1983 s.45(1).
(2)1985 s.26(2)(b), 27(3)(c).
(3), (4)1983 s.45(3), (4); amended 1987 s.16(2); 1992 s.6(2); para.(d) added 1989 Sch.3 para.8; para.(e) added 1992(2) s.16(3).
(5)1983 s.45(2); 1985 s.15(8), 17(8), 17A(9), 18(8).
981983 s.46; amended 1992(2) Sch.3 para.43.
991983 s.49; amended 1992(2) Sch.3 para.47.
100
101
102
Schedule 1
para.1(1) to (4)1983 Sch.1 para.1(1) to (4); substituted 1987 s.14(2); 1990 s.10(2), (3); amended 1992(2) Sch.3 para.48; S.I.1993/766; S.I.1993/2953.
(5), (6)1983 Sch.1 para.1(4A), (4B); added 1992(2) Sch.3 para.48.
(7)1983 Sch.1 para.1(5); substituted 1987 s.14(2); amended 1988 s.14(2); 1990 s.10(4); 1992(2) Sch.3 para.48.
(8)1983 Sch.1 para.1(6); added 1989 Sch.3 para.10(a); amended 1990 s.10(5).
para.2(1) to (6)1983 Sch.1 para.1A(1) to (6); added 1986 s.10(1); amended 1992(2) Sch.3 para.49(1).
(7)(a), (b)1983 Sch.1 para.1A(7)(a), (b); added 1986 s.10(1).
(c)1983 Sch.1 para.1A(7)(ba); added 1992(2) Sch.3 para.49(2).
(d) to (f)1983 Sch.1 para.1A(7)(c) to (e); added 1986 s.10(1).
(8)1983 Sch.1 para.1A(8); added 1986 s.10(1).
para.31983 Sch.1 para.1B; added 1992(2) Sch.3 para.50.
para.41983 Sch.1 para.2; substituted 1987 s.14(3); amended 1988 s.14(2); 1989 Sch.3 para.10(b); 1992(2) Sch.3 para.51; S.I.1993/766; S.I.1993/2953.
para.5 to 81983 Sch.1 para.3, 4, 4A, 4B; substituted 1990 s.10(6); amended 1992(2) Sch.3 para.52.
para.9, 101983 Sch.1 para.5,5A; substituted 1988 s.14(4); amended 1992(2) Sch.3 para.53; repealed in part 1992(2) Sch.18 Pt.V.
para.11, 121983 Sch.1 para.7, 7A; substituted 1988 s.14(5); amended 1992(2) Sch.3 para.54, 55.
para.13(1)1983 Sch.1 para.8A(1); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.56.
(2)1983 Sch.1 para.9(1); amended 1992(2) Sch.3 para.57.
(3)1983 Sch.1 para.10; substituted 1988 s.14(6).
(4)1983 Sch.1 para.8A(1A), 9(1A); added 1992(2) Sch.3 para.56, 57.
(5)1983 Sch.1 para.8A(1B), 9(1B); added 1992(2) Sch.3 para.56, 57.
(6)1983 Sch.1 para.8A(2); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.56.
para.14, 151983 Sch.1 para.11, 12; substituted 1988 s.14(7); amended 1992(2) Sch.3 para.58.
para.161983 Sch.1 para.13; substituted 1987 s.14(10).
para.171983 Sch.1 para.14.
para.181983 Sch.1 para.9(2); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.57.
para.191983 Sch.1 para.15.
Schedule 21983 Sch.1A; added 1992(2) Sch.3 para.59.
Schedule 31983 Sch.1B; added 1992(2) Sch.3 para.59; amended S.I.1993/766; S.I.1993/2953.
Schedule 4
para.1 to 41983 Sch.2 para.1 to 4; amended 1989 Sch.3 para.11.
para.5(1), (2)1983 Sch.2 para.5(1), (2); amended 1989 Sch.3 para.11; 1993 s.47(2).
(3)1983 Sch.2 para.5(2A); added 1993 s.47(3).
(4)1983 Sch.2 para.5(3).
(5)1983 Sch.2 para.5(3A); added 1993 s.47(4).
(6)1983 Sch.2 para.5(4).
para.61983 Sch.2 para.5A; added 1992(2) Sch.3 para.60.
para.71983 Sch.2 para.6
para.8(1), (2)1983 Sch.2 para.7(1), (2); amended 1992(2) Sch.3 para.60.
(3)1983 Sch.2 para.7(2A); added 1992(2) s.16(4).
(4)1983 Sch.2 para.7(3)
para.91983 Sch.2 para.8; added 1989 Sch.3 para.11.
Schedule 5
para.1 to 61983 Sch.3 para.1 to 6
para.71983 Sch.3 para.6A; added S.I.1985/799.
para.81983 Sch.3 para.7; amended S.I.1985/799.
para.91983 Sch.3 para.8; added S.I.1992/3128; substituted S.I.1993/2328.
para.10S.I.1993/2328 para.4.
Schedule 6
para.11983 Sch.4 para.1; amended 1987 s.17(1); Income and Corporation Taxes Act 1988 (c. 1) Sch.29.
para.21983 Sch.4 para.3.
para.31983 Sch.4 para.3A; added 1992(2) Sch.3 para.61.
para.41983 Sch.4 para.4
para.5, 6, 71983 Sch.4 para.6, 7 ,8; amended 1992(2) Sch.3 para.61.
para.81983 Sch.4 para.8A; added 1992(2) Sch.3 para.61.
para.91983 Sch.4 para.9; amended 1986 s.11; 1989 Sch.3 para.4(2).
para.101983 Sch.4 para.10.
para.111983 Sch.4 para.11; substituted 1992(2) Sch.3 para.61.
para.12, 131983 Sch.4 para.12, 13.
Schedule 71983 Schedule 4A; added 1992(2) Sch.3 para.62.
Schedule 81983 Schedule 5
Group 1 to 4Group 1 to 4; amended 1984 Sch.6 para.1; S.I.1988/507; 1989 s.19; S.I.1986/530; S.I.1992/628.
Group 5Group 8; substituted 1989 Sch.3 para.1; amended S.I.1990/2553.
Group 6Group 8A; added 1984 Sch.6 para.8.
Item 1, 2Group 8A Item 1, 2; amended 1989 Sch.3 para.2.
Notes (1) to (8)Group 8A Notes (1), (1A), (2), (3), (4), (6), (6A), (7); amended S.I.1985/18; 1989 Sch.3 para.2; Planning (Consequential Provisions) Act 1990 c. 11 Sch.2 para.61; Planning (Northern Ireland) Order 1991 S.I.1220 (N.I. 11).
Group 7Group 9; substituted S.I.1992/3223.
Group 8 Item 1 to 13Group 10 Item 1 to 10, 12 to 14; amended S.I.1984/631; S.I.1987/1806; S.I.1990/752; S.I.1992/628; S.I.1992/3126; S.I.1992/3223.
Notes (1) to (9)Group 10 Notes (1), (2), (2A), (3) to (8); amended S.I.1987/1806; S.I.1990/752; S.I.1992/3126.
Group 9Group 11; amended 1989 Sch.3 para.3.
Group 10Group 12.
Group 11Group 13.
Group 12 Item 1 to 20Group 14 Item 1 to 10, 10A, 10B, 11, 12, 12A, 13 to 17; amended DLA Sch.2 para.13; S.I.1984/489; S.I.1984/959; S.I.1986/530; S.I.1987/437; S.I.1992/628; S.I.1992/3065.
Notes (1) to (9)Group 14 Notes (1) to (9); amended DLA Sch.2 para.13; 1S.I.984/959; S.I.1985/919; S.I.1986/530.
Group 13Group 15 Item 1, 3, 4, Notes (2) to (6); amended 1992(2) Sch.3 para.63; S.I.1992/3095 Sch.1 para.8.
Group 14Group 15A; added S.I.1992/3131; S.I.1994/686.
Group 15 Item 1 to 10Group 16 Item 1 to 10; amended S.I.1986/530; S.I.1987/437; S.I.1990/750; S.I.1991/737.
Notes (1) to (12)Group 16 Notes (1), (3) to (13); amended S.I.1983/1717; S.I.1984/766; S.I.1985/431; S.I.1986/530; S.I.1987/437; S.I.1989/470; S.I.1990/750; S.I.1990/2129; S.I.1991/737.
Group 16Group 17; amended 1989 s.22; S.I.1993/767.
Schedule 9Schedule 6
Group 1 Item 1(a) to (n)Group 1 Item 1(a), (aa), (b) to (l); substituted 1989 Sch.3 para.4; amended S.I.1990/2553; S.I.1991/2569.
Notes (1) to (16)Group 1 Notes (1) to (6), (6A), (7) to (10), (10A), (10B), (11) to (13); amended S.I.1990/2553; S.I.1991/2569.
Group 2Group 2; amended S.I.1990/2037.
Group 3Group 3.
Group 4Group 4 Item 1, 2, Notes (1), (2), (4); amended S.I.1987/517.
Group 5 Item 1 to 9Group 5 Item 1 to 6, 6A, 7, 8; 1987 s.18(1); S.I.1987/860; S.I.1989/2272.
Notes (1) to (6)Group 5 Notes (1) to (6); amended S.I.1985/432; S.I.1989/2272.
Group 6Substituted S.I.1994/1188.
Group 7 Item 1 to 11Group 7 Item (1) to (11); amended Opticians Act 1989 (c. 44) s.37(3); S.I.1985/1900; 1988 s.13; S.I.1989/2272.
Notes (1) to (7)Group 7 Notes (1) to (7); amended S.I.1985/1900; 1988 s.13.
Group 8Group 8.
Group 9Group 9.
Group 10Group 10; amended S.I.1994/687.
Group 11Group 11; amended Inheritance Tax 1984 (c. 51) Sch.8 para.24; 1985 Sch.26 para.26; 1986 s.100.
Group 12Group 12 Item 1, 2, Notes (1), (1A), (2); added S.I.1989/470; amended S.I.1991/737; S.I.1994/687.
Schedule 101983 Schedule 6A; added 1989 Sch.3 para.6.
para.1, 21983 Sch.6A para.1,2; amended S.I.1991/2569.
para.3(1) to (6)1983 Sch.6A para.3(1) to (6); amended S.I.1991/2569.
(7), (8)1983 Sch.6A para.3(8), (9).
(9)1983 Sch.6A para.3(10); added S.I.1991/2569.
para.4, 51983 Sch.6A para.4, 5; amended S.I.1991/2569.
para.6(1), (2)1983 Sch.6A para.6(1),(2); amended S.I.1991/2569.
(3), (4)1983 Sch.6A para.6(2A), (2B); added S.I.1991/2569.
(5)1983 Sch.6A para.6(3).
(6) to (8)1983 Sch.6A para.6(4) to (6); added S.I.1991/2569.
para.71983 Sch.6A para.6A; added S.I.1991/2569.
para.8, 91983 Sch.6A para.7, 8; amended S.I.1991/2569.
Schedule 11
para.11983 Sch.7 para.1.
para.2(1), (2)1983 Sch.7 para.2(1), (2); amended 1992(2) Sch.3 para.64.
(3) to (5)1983 Sch.7 para.2(2A), (2B), (2C); added 1992(2) Sch.3 para.64.
(6)1983 Sch.7 para.2(3).
(7)1983 Sch.7 para.2(3A); added 1987 s.11(2).
(8), (9)1983 Sch.7 para.2(3B), (3C); added 1992(2) Sch.3 para.64; amended 1993 s.50(4)
(10) to (13)1983 Sch.7 para.2(4) to (7); amended 1989 s.25(2).
para.3(1), (2)1983 Sch.7 para.3(1), (2)
(3)1983 Sch.7 para.3(2A); amended 1992(2) Sch.3 para.65.
para.41983 Sch.7 para.5; amended 1992(2) Sch.3 para.68.
para.51983 Sch.7 para.6; amended 1984 s.16; Debtors (Scotland) Act (c.18) Sch.4 para.4; 1992(2) Sch.3 para.69.
para.6(1)1983 Sch.7 para.7(1); amended 1992(2) Sch.3 para.70.
(2)1983 Sch.7 para.7(1A); added 1989 s.25.
(3) to (6)1983 Sch.7 para.7(2) to (5); amended 1985 Sch.7 para.2; PACE Sch.6 para.41.
para.7(1) to (4)1983 Sch.7 para.8(1) to (4); amended 1985 Sch.7 para.3; 1992(2) Sch.3 para.71.
(5) to (7)1983 Sch.7 para.8(4A), (4B), (4C); amended 1985 Sch.7 para.3.
(8)1983 Sch.7 para.8(5).
para.81983 Sch.7 para.9; amended 1992(2) Sch.3 para.72.
para.91983 Sch.7 para.9A; added 1985 Sch.7 para.4.
para.101983 Sch.7 para.10; amended PACE Sch.6 para.41; 1985 Sch.7 para.5; 1992(2) Sch.3 para.73.
para.11 to 131983 Sch.7 para.10A, 10B, 10C; added 1985 Sch.7 para.6.
para.141983 Sch.7 para.11; amended 1992(2) Sch.3 para.74.
Schedule 12
para.11983 Sch.8 para.1; 1994 s.7.
para.21983 Sch.8 para.2; amended 1985 Sch.8 para.2; CLSA Sch.10 para.52.
para.3(1)1983 Sch.8 para.3(1); substituted JPRA Sch.6 para.35.
(2) to (4)1983 Sch.8 para.3(2) to (4); amended 1985 Sch.8 para.3.
(5)1983 Sch.8 para.3(4A); added JPRA Sch.8 para.16.
(6)1983 Sch.8 para.3(5); amended 1985 Sch.8 para..3.
para.41983 Sch.8 para.4; amended 1985 Sch.8 para.4.
para.5, 61983 Sch.8 para.5, 6.
para.7(1) to (3)1983 Sch.8 para.7(1) to (3).
(4) to (7)1983 Sch.8 para.7(3A), (3B), (3C), (3E); added 1985 Sch.8 para.5; amended CLSA Sch.10 para.52; JPRA Sch.6 para.35.
(8)1983 Sch.8 para.7(4); amended 1985 Sch.8 para.5.
(9)1983 Sch.8 para.7(4A); added JPRA 1993 Sch.8 para.16.
(10)1983 Sch.8 para.7(5); amended 1985 Sch.8 para.5.
para.81983 Sch.8 para.8
para.91983 Sch.8 para.9; 1985 s.27(3).
(a) to (d)1983 Sch.8 para.9(a) to (d).
(e)1983 Sch.8 para.9(dd); added 1985 s.27(2).
(f) to (h)1983 Sch.8 para.9(e) to (g); amended 1985 s.27(2).
(j)1986 s.14(7)
para.101983 Sch.8 para.10; added 1985 s.28.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources