Value Added Tax Act 1994 section 100

Savings and transitional provisions, consequential amendments and repeals

Section 100 deals with the transitional arrangements, consequential amendments and repeals of earlier legislation that accompany the introduction of the Value Added Tax Act 1994.

• Schedule 13 preserves existing rights and provides transitional rules to ensure a smooth changeover from previous VAT legislation to the 1994 Act.
• Schedule 14 makes consequential amendments to other legislation so that cross-references and related provisions remain consistent with the 1994 Act.
• Schedule 15 lists the specific earlier enactments and Orders that are repealed, with the extent of each repeal set out in the third column of that Schedule.
• The general rules in sections 15 to 17 of the Interpretation Act 1978 on the effect of repeals continue to apply alongside these provisions.