AMENDMENT OF VALUE ADDED TAX ACT 1994

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1(1)  Section 43 of the Value Added Tax Act 1994 (groups of companies) shall be amended as follows.

1(2)  [Amends VATA 1994, s. 43(1).]

1(3)  [Repeals VATA 1994, s. 43(3)–(8).]

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2  [Inserts VATA 1994, s. 43A–43C.]

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3  [Substitutes VATA 1994, s. 83(k) and (ka) for former s. 83(k).]

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4  [Inserts VATA 1994, s. 84(4A)(4D).]

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