Value Added Tax Act 1994 Schedule 15

Repeals

Schedule 15 lists the Acts of Parliament and Statutory Instruments (or specific provisions within them) that are formally repealed as a consequence of the consolidation of VAT law into the Value Added Tax Act 1994.

• The Value Added Tax Act 1983 is repealed in its entirety, as its provisions have been re-enacted in the 1994 Act.
• Numerous VAT-related sections of Finance Acts from 1984 to 1994 are repealed, along with associated schedules.
• Consequential VAT references in other legislation (such as the Dentists Act 1984, Inheritance Tax Act 1984, and Police and Criminal Evidence Act 1984) are removed.
• Over 50 VAT-related Statutory Instruments dating from 1980 to 1994 — covering topics such as charities, handicapped persons, construction, education, registration limits, and fuel — are repealed in whole or in part.