Value Added Tax Act 1994 Schedule 13 para 2

Validity of subordinate legislation

Schedule 13 paragraph 2 confirms that where the Act re-enacts provisions originally made in statutory instruments, the validity of those provisions is preserved and any challenge to their validity is judged as though they remained in the original statutory instrument.

• Some provisions in the VAT Act 1994 were originally contained in statutory instruments made under powers granted by earlier Acts.
• Re-enacting these provisions in the VAT Act 1994 does not affect whether or not they were validly made in the first place.
• Any question about the validity of a re-enacted provision is determined as if it were still contained in the original statutory instrument.
• This ensures that consolidation of the law into a single Act does not inadvertently open up new grounds for challenging existing rules.