HC Deb 27 March 2000 vol 347 cc148-9

Resolved,

That—

(1) In section 3(2) of the Value Added Tax Act 1994, for "Schedules 1 to 3" there shall be substituted "Schedules 1 to 3A".

(2) In section 67 of that Act—

  1. (a) in subsection (1)(a), for "or with paragraph 3 or 8(2) of Schedule 3" there shall be substituted ", with paragraph 3 or 8(2) of Schedule 3 or paragraph 3, 4 or 7(2) or (3) of Schedule 3A";
  2. (b) in subsection (3)(a), for "or paragraph 3 of Schedule 3" there shall be substituted ", paragraph 3 of Schedule 3 or paragraph 3 or 4 of Schedule 3A"; and
  3. (c) in subsection (3)(b), for "or with sub-paragraph (2) of paragraph 8 of Schedule 3" there shall be substituted ", with sub-paragraph (2) of paragraph 8 of Schedule 3 or with sub-paragraph (2) or (3) of paragraph 7 of Schedule 3A".

(3) In section 69(1)(a) of that Act, for "or paragraph 5 of Schedule 3" there shall be substituted ", paragraph 5 of Schedule 3 or paragraph 5 of Schedule 3A".

(4) In section 73(3)(b) of that Act, for "or paragraph 6(2) or (3) of Schedule 3" there shall be substituted ", paragraph 6(2) or (3) of Schedule 3 or paragraph 6(1) or (2) of Schedule 3A".

(5) In section 74(1)(c) of that Act, for "under paragraph 8 of Schedule 3" there shall be substituted ", under paragraph 8 of Schedule 3 or under paragraph 7 of Schedule 3A".

(6) In the following provisions of that Act—

  1. (a) paragraph 1(4)(a) and (5) of Schedule 1; and
  2. (b) paragraph 1(4) of Schedule 2,
for "or paragraph 6(3) of Schedule 3" there shall be substituted ", paragraph 6(3) of Schedule 3 or paragraph 6(2) of Schedule 3A".

(7) In paragraph 1(3) of Schedule 3 to that Act, for "or paragraph 6(2) of Schedule 2" there shall be substituted ", paragraph 6(2) of Schedule 2 or paragraph 6(2) of Schedule 3A".

(8) After Schedule 3 to that Act there shall be inserted, as Schedule 3A, the following provisions—