Finance (No. 3) Act 2011

Amendment of Value-Added Tax Consolidation Act 2010.

4.— (1) In the provision of the Value-Added Tax Consolidation Act 2010 set out in column (2) of Schedule 4 the words in that provision which are set out in column (3) of that Schedule are to be deleted and the words which are set out opposite the entry in column (4) of that Schedule are to be inserted.

(2) Where words are mentioned more than once in the provision of the Value-Added Tax Consolidation Act 2010 set out in column (2) of Schedule 4 , then the deletion and insertion provided for by subsection (1) in relation to the provision, shall apply as respects those words to each mention of those words in that provision.