Commissioners for Revenue and Customs Act 2005 (c. 11)

SCHEDULES

SCHEDULE 4 U.K. Consequential Amendments, &c.

Value Added Tax Act 1994 (c. 23) U.K.

54 U.K. The Value Added Tax Act 1994 shall be amended as follows.

Commencement Information

I1 Sch. 4 para. 54 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

55 U.K. In Schedule 3B (supply of electronic services in member States) for paragraph 21(1)(b) substitute—

“(b) section 44 of the Commissioners for Revenue and Customs Act 2005,”.

Commencement Information

I2 Sch. 4 para. 55 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

56 U.K. In Schedule 11 (administration, &c.) for paragraph 1 substitute—

“1 The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of VAT.”

Commencement Information

I3 Sch. 4 para. 56 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)