Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Value Added Tax Act 1994 Schedule 13 para 1
General provisions
Schedule 13 paragraph 1 ensures continuity of VAT law when the 1994 Act replaced earlier VAT legislation, so that the transition does not create gaps or unintended changes in how VAT applies.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.