Value Added Tax Consolidation Act 2010 Schedule 8 Part 2

Revocations

Schedule 8 Part 2 lists the statutory instruments revoked on the enactment of the Value Added Tax Consolidation Act 2010, replacing them with the consolidated provisions of the new Act.

• Part 2 of Schedule 8 revokes ten statutory instruments that were spent or superseded following the consolidation of VAT legislation in 2010.
• The revoked instruments include excise duty orders, VAT rate reduction orders, exemption orders, EC transposition regulations, and threshold orders made between 1975 and 2010.
• In most cases the entire statutory instrument is revoked, with one exception where only a specific paragraph is revoked.
• The revocations are a housekeeping measure, removing secondary legislation that has been absorbed into or replaced by the consolidated Act.