Value Added Tax Consolidation Act 2010 Schedule 7 Part 2

Consequential amendments to Statutory Instruments

Schedule 7 Part 2 updates references in specified statutory instruments by substituting references to the Value-Added Tax Act 1972 with corresponding references to the Value-Added Tax Consolidation Act 2010.

• Part 2 amends a range of statutory instruments that previously referred to VATA 1972, replacing those references with the equivalent provisions of VATCA 2010.
• The amendments cover regulations across multiple areas including vehicle registration, criminal legal aid, relevant contracts tax, electronic filing, mineral oil tax, excise controls, stamp duty, broadcasting, and social welfare.
• In most cases the substitution replaces a reference to section 9 of VATA 1972 (VAT registration) with a reference to section 65 of VATCA 2010, which is the corresponding registration provision in the consolidated Act.
• Each amendment is set out in a three-column table identifying the statutory instrument, the words to be replaced, and the words to be substituted.