Value Added Tax Consolidation Act 2010 section 123

Consequential amendments and repeals and revocations

Section 123 provides for consequential amendments to other legislation, and for repeals and revocations of legislation made redundant by the enactment of the Value Added Tax Consolidation Act 2010.

• Schedule 7 updates references in other Acts (e.g. the Taxes Consolidation Act 1997) to point to the equivalent provisions in the new consolidated VAT Act.
• Amending a statutory instrument to reflect the new VAT Act does not prevent that instrument from being further amended or revoked in the future.
• The Acts repealed by the consolidated VAT Act are listed in Part 1 of Schedule 8.
• The statutory instruments revoked by the consolidated VAT Act are listed in Part 2 of Schedule 8.