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SCHEDULES

SCHEDULE 20Repeals

Part IIValue added tax

(1)

Groups of companies

ChapterShort titleExtent of repeal
These repeals have effect subject to paragraph 6 of Schedule 2 to this Act.
1994 c. 23.The Value Added Tax Act 1994.Section 43(3) to (8).
1995 c. 4.The Finance Act 1995.Section 25(3) and (4).

(2)

Meaning of “business”

ChapterShort titleExtent of repeal
Subsection (2) of section 20 of this Act shall apply in relation to this repeal as it applies in relation to that section.
1994 c. 23.The Value Added Tax Act 1994.Section 94(3).