Value Added Tax Act 1983
| Act of Parliament | |
.svg.png) | |
| Long title | An Act to consolidate the enactments relating to value added tax. |
|---|---|
| Citation | 1983 c. 55 |
| Territorial extent | United Kingdom |
| Dates | |
| Royal assent | 26 July 1983 |
| Commencement | 26 October 1983[b] |
| Repealed | 1 September 1994 |
| Other legislation | |
| Amends | |
| Repeals/revokes | See § Repealed enactments |
| Amended by | |
| Repealed by | Value Added Tax Act 1994 |
Status: Repealed | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
The Value Added Tax Act 1983 (c. 55) was an act of the Parliament of the United Kingdom that consolidated enactments relating to value added tax in the United Kingdom.[1]
Provisions
Repealed enactments
Section 50(2) of the act repealed 19 enactments, listed in schedule 11 to the act.[2]
| Citation | Short title | Extent of repeal |
|---|---|---|
| 1972 c. 41 | Finance Act 1972 | Sections 1 to 51. Schedules 1 to 6. |
| 1973 c. 51 | Finance Act 1973 | Sections 4 to 8. Section 55. Section 59(3)(b). |
| 1974 c. 30 | Finance Act 1974 | Section 6. In section 57(3)(a) the words "except so far as it relates to value added tax" and the words from "and" onwards. |
| 1975 c. 7 | Finance Act 1975 | Section 3. Section 59(3)(a). |
| 1975 c. 45 | Finance (No. 2) Act 1975 | Sections 18 to 21. Section 75(3)(b). |
| 1976 c. 40 | Finance Act 1976 | Section 19. Sections 21 to 23. Section 132(3)(b). |
| 1977 c. 36 | Finance Act 1977 | Section 14. Section 16. Section 59(3)(b). Schedule 6. |
| 1978 c. 42 | Finance Act 1978 | Section 11(3) and (4). Section 12. Section 80(3)(b). In Schedule 12, paragraph 21. |
| 1979 c. 2 | Customs and Excise Management Act 1979 | In Schedule 4, paragraphs 9 to 11 and in the Table in paragraph 12 the entries relating to Part I of and Schedule 4 to the Finance Act 1972. In Schedule 7, paragraph 2 so far as it relates to value added tax. |
| 1979 c. 3 | Customs and Excise (General Reliefs) Act 1979 | In Schedule 2, paragraph 2. |
| 1979 c. 5 | Hydrocarbon Oil Duties Act 1979 | In Schedule 6, paragraphs 3, 4, 5 and 7. |
| 1979 c. 6 | Matches and Mechanical Lighters Duties Act 1979 | Section 9(2), (3) and (4). |
| 1979 c. 47 | Finance (No. 2) Act 1979 | Section 1. |
| 1979 c. 58 | Isle of Man Act 1979 | In Schedule 1, paragraph 1. |
| 1980 c. 48 | Finance Act 1980 | Sections 11 to 16. |
| 1981 c. 35 | Finance Act 1981 | Sections 12 to 15. |
| 1982 c. 39 | Finance Act 1982 | Sections 13 to 17. |
| 1982 c. 48 | Criminal Justice Act 1982 | In Schedule 14, paragraph 3 so far as it relates to value added tax. |
| 1983 c. 28 | Finance Act 1983 | In section 47 the words "the law relating to value added tax". In Schedule 9, paragraph 1 so far as it relates to value added tax and paragraph 2. |
Subsequent developments
The whole act was repealed by section 100(2) of, and schedule 15 to, the Value Added Tax Act 1994, which came into force on 1 September 1994.[3]
Notes
References
- ↑ Warren, Neil (1993). "The UK Experience with VAT". Revenue Law Journal. 3 (2). doi:10.53300/001c.6562.
- ↑ "Value Added Tax Act 1983", legislation.gov.uk, The National Archives, 1983 c. 55
Text was copied from this source, which is available under an Open Government Licence v3.0. © Crown copyright. - ↑ "Value Added Tax Act 1994", legislation.gov.uk, The National Archives, 1994 c. 23
External links
- Text of the Value Added Tax Act 1983 as originally enacted or made within the United Kingdom, from legislation.gov.uk.