Finance Act 2001

Part 3 Other taxes

(1) Value added tax: reduced rate

Short title and chapter or title and number	Extent of repeal or revocation
(1) The repeals of— (a) sections 2(1C) and 97(4)(aa) of the Value Added Tax Act 1994, and (b) paragraph 9(4) of Schedule 6 to the Finance Act 2000, come into force on 1st November 2001. (2) The other repeals and revocations have effect in accordance with section 99(7) of this Act.
Value Added Tax Act 1994 (c. 23)	Section 2(1A) to (1C).
	Section 97(4)(aa).
	Schedule A1.
Finance Act 1995 (c. 4)	Section 21.
Finance (No. 2) Act 1997 (c. 58)	Section 6.
Value Added Tax (Reduced Rate) Order 1998 (S.I. 1998/ 1375)	The whole Order.
Finance Act 2000 (c. 17)	Section 135.
	In Schedule 6, paragraph 9(4).
	Schedule 35.
Value Added Tax (Reduced Rate) Order 2000 (S.I. 2000/ 2954)	The whole Order.

(2) Petroleum revenue tax

Short title and chapter	Extent of repeal
(1) The repeals in the Finance Act 1991 have effect in accordance with section 103(2) of this Act. (2) The repeals in the Finance Act 1995 have effect in accordance with section 101(5) of this Act.
Finance Act 1991 (c. 31)	Section 103(7)(b) and (c).
Finance Act 1995 (c. 4)	Section 146(1) and (2).

(3) Landfill tax And climate change levy

Short title and chapter	Extent of repeal
The repeal in paragraph 15(2)(b) of Schedule 6 to the Finance Act 2000 has effect in accordance with section 105(7) of this Act.
Finance Act 1998 (c. 36)	Section 148(2) to (4).
Finance Act 2000 (c. 17)	In Schedule 6— (a) in paragraph 14(2)(a), the word “and”; (b) in paragraph 15(2)(b), the words “by that person”; (c) paragraph 141.