What does Schedule 14 paragraph 13 of the Value Added Tax Act 1994 do?

Paragraph 13 updates cross-references in section 7 of the Finance Act 1994 so they point to the correct provisions in the Value Added Tax Act 1994. It replaces outdated references to the Value Added Tax Act 1983 and Finance Act 1985 with their equivalent sections in the consolidated 1994 Act, without changing any underlying tax rules.

Which specific cross-references does paragraph 13 of Schedule 14 replace in section 7(4) of the Finance Act 1994?

In section 7(4) of the Finance Act 1994, references to sections 25 and 29 of the Finance Act 1985 are replaced with references to sections 85 and 87 of the Value Added Tax Act 1994. Additionally, the reference to section 40 of the Value Added Tax Act 1983 is replaced with a reference to section 83 of the 1994 Act.

Does paragraph 13 of Schedule 14 change any VAT tax liability or obligations?

No. These are purely consequential housekeeping amendments that ensure the statute book remains internally consistent after the consolidation of VAT law into the 1994 Act. They update statutory signposts only and do not alter any tax liability, entitlement, procedure, or substantive legal effect under United Kingdom VAT law.

Why were cross-reference updates necessary when the Value Added Tax Act 1994 was enacted?

The Value Added Tax Act 1994 consolidated and replaced earlier VAT legislation, including the Value Added Tax Act 1983 and relevant parts of the Finance Act 1985. This changed section and schedule numbers throughout. Paragraph 13 ensures that references in the Finance Act 1994 point to the correct equivalent provisions in the new consolidated Act.

Value Added Tax Act 1994 Schedule 14 paragraph 13

Finance Act 1994 c.9

Schedule 14 paragraph 13 updates cross-references in the Finance Act 1994 so that they point to the correct provisions of the Value Added Tax Act 1994, replacing outdated references to earlier legislation.

References in section 7(4) of the Finance Act 1994 to sections 25 and 29 of the Finance Act 1985 are replaced with references to sections 85 and 87 of the Value Added Tax Act 1994.
The reference in section 7(4) to section 40 of the Value Added Tax Act 1983 is replaced with a reference to section 83 of the Value Added Tax Act 1994.
The reference in section 7(5) to Schedule 8 to the Value Added Tax Act 1983 is replaced with a reference to Schedule 12 to the Value Added Tax Act 1994.
These are purely consequential amendments that update statutory cross-references without changing any underlying tax rules or obligations.

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