Value Added Tax Act 1994 Schedule 14 para 1

Diplomatic Privileges Act 1964 c.81

Schedule 14, paragraph 1 updates a cross-reference in the Diplomatic Privileges Act 1964 to reflect the renumbering of provisions carried over from the Value Added Tax Act 1983 into the Value Added Tax Act 1994.

• The Diplomatic Privileges Act 1964, section 2(5A), previously referred to sections 2A and 2B of the Value Added Tax Act 1983.
• Those provisions now correspond to sections 10 and 15 of the Value Added Tax Act 1994.
• Sections 10 and 15 deal with the determination of the value of a supply for VAT purposes, which is relevant when applying diplomatic VAT relief.
• This is a purely consequential amendment with no change in legal effect — it simply ensures the Diplomatic Privileges Act points to the correct, current legislation.