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.

• The replacement of earlier VAT legislation by the 1994 Act does not disrupt the continuity of VAT law — existing rights, obligations and actions remain intact.
• References in any document to provisions of the 1994 Act are to be read as also covering the corresponding provisions of the earlier repealed legislation, where relevant.
• Equally, references in any document to the repealed earlier legislation are to be read as also covering the corresponding provisions of the 1994 Act, where relevant.
• Where a VAT charge relates to a supply, acquisition or importation made before 1 September 1994 but falling within an accounting period governed by the 1994 Act, any question about that charge is determined under the law as it stood at the time of the transaction.