Value Added Tax Act 1994 Schedule 14 paragraph 4

International Organisations Act 1968 c.48

Schedule 14 paragraph 4 updates a cross-reference in the International Organisations Act 1968 so that it points to the correct provisions of the Value Added Tax Act 1994 instead of the repealed 1983 Act.

• The International Organisations Act 1968 contains provisions that refer to specific sections of VAT legislation.
• The old reference to sections 2A or 2B of the Value Added Tax Act 1983 is replaced by a reference to sections 10 or 15 of the Value Added Tax Act 1994.
• Sections 10 and 15 of the 1994 Act deal with the value of supply and the value of acquisitions from other EU member states respectively, which correspond to the earlier 1983 Act provisions.
• This is a purely consequential amendment that updates statutory cross-references without changing any underlying tax rules or obligations.