Value Added Tax Consolidation Act 2010 Schedule 8 Part 1

Repeals

Schedule 8 Part 1 lists the primary legislation repealed as a consequence of the enactment of the Value Added Tax Consolidation Act 2010.

  • The Schedule identifies each Act to be repealed by its number, year, and short title, together with the specific extent of the repeal.
  • The repeals are drawn predominantly from the VAT-related Parts of the annual Finance Acts from 1973 to 2010, which had progressively amended the original Value-Added Tax Act 1972.
  • In most cases, entire Parts of Finance Acts dealing with VAT are repealed in so far as they remained unrepealed at the date of consolidation, along with associated commencement subsections and Schedules.
  • The Value-Added Tax (Amendment) Act 1978 and certain provisions of the National Asset Management Agency Act 2009 are also repealed in their entirety or in part.

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