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SCHEDULES

SCHEDULE 20U.K. Repeals

Part IIU.K. Value added tax

(1)

Groups of companies

These repeals have effect subject to paragraph 6 of Schedule 2 to this Act.

ChapterShort titleExtent of repeal
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”

Subsection (2) of section 20 of this Act shall apply in relation to this repeal as it applies in relation to that section.

ChapterShort titleExtent of repeal
1994 c. 23.The Value Added Tax Act 1994.Section 94(3).