1983 c. 55.

The Value Added Tax Act 1983.

In section 5(9), in the words after paragraph (b), the words from “a supply of goods” to “below or there is”.

Section 32B.

In section 48(1), in the definition of “taxable person”, the words “(subject to section 32B(3) above)”.

1992 c. 48.

The Finance (No. 2) Act 1992.

In paragraph 6(2) of Schedule 3, paragraph (b) and the word “and” immediately preceding it.