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Legislation
Value Added Tax Act 1994

Crossheading Supplementary provisions

  • Section 97 Orders, rules and regulations.
  • Section 97A Place of supply orders: transitional provision.
  • Section 98 Service of notices.
  • Section 99 Refund of VAT to Government of Northern Ireland.
  • Section 100 Savings and transitional provisions, consequential amendments and repeals.
  • Section 101 Commencement and extent.
  • Section 102 Short title.
  1. Supplementary provisions
  2. Savings and transitional provisions, consequential amendments and repeals.

Section 100 | Savings and transitional provisions, consequential amendments and repeals.

From legislation.gov.uk

(1)Schedule 13 (savings and transitional provisions) and Schedule 14 (consequential amendments) shall have effect.

(2)The enactments and Orders specified in Schedule 15 are hereby repealed to the extent mentioned in the third column of that Schedule.

(3)This section is without prejudice to the operation of sections 15 to 17 of the Interpretation Act 1978 (which relate to the effect of repeals).

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