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PART II |
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VALUE ADDED TAX |
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(1) GROUPS OF COMPANIES |
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| Chapter | Short title | Extent 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). |
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| | These repeals have effect subject to paragraph 6 of Schedule 2 to this Act.
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| (2) MEANING OF "BUSINESS" | |
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| Chapter | Short title | Extent of repeal |
1994 c. 23. |
The Value Added Tax Act 1994. |
Section 94(3). |
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| | Subsection (2) of section 20 of this Act shall apply in relation to this repeal as it applies in relation to that section.
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