Finance Act 1998 · 1998 c. 36View on legislation.gov.uk
Part II: Value Added Tax
In the Value Added Tax Act 1994 the following section shall be inserted after section 97 (orders, rules and regulations)—
In section 6 of the Value Added Tax Act 1994 (time of supply), after subsection (14) there shall be inserted the following subsection—
This section shall be deemed to have come into force on 17th March 1998.
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