Tax Credits Act 2002 Schedule 3 paragraph 47

Value Added Tax Act 1994

Schedule 3 paragraph 47 introduces amendments to the Value Added Tax Act 1994 as a consequence of the Tax Credits Act 2002.

  • This paragraph serves as an introductory provision for amendments to the Value Added Tax Act 1994
  • The amendments are made as part of the consequential changes arising from the Tax Credits Act 2002
  • The Value Added Tax Act 1994 continues to have effect but is subject to the modifications that follow
  • The specific details of the amendments are set out in the subsequent paragraphs of Schedule 3

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