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.
Provisions Repealed enactments Section 50(2) of the act repealed 19 enactments, listed in schedule 11 to the act. Text was copied from this source, which is available under an Open Government Licence v3.0. © Crown copyright.
+ Enactments repealed by the Value Added Tax Act 1983CitationShort titleExtent of repeal 1972 c. 41 Finance Act 1972 Sections 1 to 51.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Subsequent developments The whole act was repealed by section 100(2) of, and schedule 15 to, the Value Added Tax Act 1994, which came into force on 1 September 1994.
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