http://www.legislation.gov.uk/ukpga/2014/26/section/103Finance Act 2014An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-07-02Expert Participation2026-06-25
Finance Act 2014Sch. 31 para. 2(3)(a)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(a)(i)s. 61(6)Finance Act 2014Sch. 31 para. 2(3)(a)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(a)(ii)s. 61(6)Finance Act 2014Sch. 31 para. 2(3)(b)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(a)(iii)s. 61(6)Finance Act 2014Sch. 31 para. 2(4A)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(c)s. 61(6)Finance Act 2014Sch. 31 para. 3(1A)Finance (No. 2) Act 2017Sch. 14 para. 45(3)(b)s. 61(6)Finance Act 2014Sch. 31 para. 5(a)Finance (No. 2) Act 2017Sch. 14 para. 45(4)(a)s. 61(6)Finance Act 2014Sch. 31 para. 5(a)Finance (No. 2) Act 2017Sch. 14 para. 45(4)(b)s. 61(6)Finance Act 2014Sch. 31 para. 5(b)Finance (No. 2) Act 2017Sch. 14 para. 45(4)(c)s. 61(6)Finance Act 2014Sch. 32 para. 1(2)(a)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(a)(i)s. 61(6)Finance Act 2014Sch. 32 para. 1(2)(a)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(a)(ii)s. 61(6)Finance Act 2014Sch. 32 para. 1(2)(b)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(a)(iii)s. 61(6)Finance Act 2014Sch. 32 para. 1(3A)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(c)s. 61(6)
PART 2
Excise duties and other taxes<Emphasis>Value added tax</Emphasis><Acronym Expansion="Value Added Tax">VAT</Acronym>: special schemes103. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S. 103 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(l) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)