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PART III |
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OTHER TAXES |
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(1) VALUE ADDED TAX: REDUCED RATE |
Chapter or number |
Short title or title |
Extent of repeal or revocation |
1994 c. 23. |
Value Added Tax Act 1994. |
Section 2(1A) to (1C).
Section 97(4)(aa).
Schedule A1. |
1995 c. 4. |
Finance Act 1995. |
Section 21. |
1997 c. 58. |
Finance (No.2) Act 1997. |
Section 6. |
S.I. 1998/1375. |
Value Added Tax (Reduced Rate) Order 1998. |
The whole Order. |
2000 c. 17. |
Finance Act 2000. |
Section 135.
In Schedule 6, paragraph 9(4).
Schedule 35. |
S.I. 2000/2954. |
Value Added Tax (Reduced Rate) Order 2000. |
The whole Order. |
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| | 1. The repeals of-
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(a) sections 2(1C) and 97(4)(aa) of the Value Added Tax Act 1994, and |
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(b) paragraph 9(4) of Schedule 6 to the Finance Act 2000, |
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come into force on 1st November 2001.
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| | 2. The other repeals and revocations have effect in accordance with section 99(7) of this Act.
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(2) PETROLEUM REVENUE TAX |
| Chapter | Short title | Extent of repeal |
1991 c. 31. |
Finance Act 1991. |
Section 103(7)(b) and (c). |
1995 c. 4. |
Finance Act 1995. |
Section 146(1) and (2). |
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| | 1. The repeals in the Finance Act 1991 have effect in accordance with section 103(2) of this Act.
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| | 2. The repeals in the Finance Act 1995 have effect in accordance with section 101(5) of this Act.
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(3) LANDFILL TAX AND CLIMATE CHANGE LEVY |
| Chapter | Short title | Extent of repeal |
1998 c. 36. |
Finance Act 1998. |
Section 148(2) to (4). |
2000 c. 17. |
Finance Act 2000. |
In Schedule 6-
(a) in paragraph 14(2)(a), the word "and";
(b) in paragraph 15(2)(b), the words "by that person";
(c) paragraph 141. |
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| | The repeal in paragraph 15(2)(b) of Schedule 6 to the Finance Act 2000 has effect in accordance with section 105(7) of this Act.
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