Value Added Tax Act 1994 Schedule 14 para 5

Diplomatic and other Privileges Act 1971 c.64

Schedule 14 paragraph 5 updates a cross-reference in the Diplomatic and other Privileges Act 1971 to reflect the replacement of the Value Added Tax Act 1983 by the Value Added Tax Act 1994.

• This paragraph amends section 1(5) of the Diplomatic and other Privileges Act 1971.
• The original reference to sections 2A or 2B of the Value Added Tax Act 1983 is replaced with 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 are relevant to determining VAT relief for diplomatic bodies.
• This is a consequential amendment ensuring that existing legislation continues to function correctly following the consolidation of VAT law into the 1994 Act.