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Value Added Tax Act 1994

Value Added Tax Act 1994 s 55B

s 55B Deposit schemes: designation

(1) In sections 55C and 55D “ a designated deposit scheme ” means a deposit scheme which is designated, for the purposes of this section, by regulations made by the Commissioners. (2) A “ deposit scheme ” means a scheme which is established— (a) by regulations under Schedule 8 to the Environment Act 2021, or (b) by or under any other enactment that makes similar provision for a returnable deposit to be paid in relation to goods. (3) In subsection (2)(b), the reference to an “ enactment ” includes a reference to an enactment comprised in, or in an instrument made under— (a) an Act of the Scottish Parliament, (b) a Measure or Act of Senedd Cymru, or (c) Northern Ireland legislation. (4) Section 97(5) (statutory instruments: procedure) does not apply to a statutory instrument containing only regulations under subsection (1).

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