Value Added Tax Act 1994 Schedule 14 para 9

Bankruptcy (Scotland) Act 1985 c.66

Schedule 14, paragraph 9 deals with the consequential amendment to the Bankruptcy (Scotland) Act 1985 arising from the Value Added Tax Act 1994, as subsequently modified by the Bankruptcy (Scotland) Act 2016 consequential provisions.

• This paragraph made a consequential amendment to the Bankruptcy (Scotland) Act 1985 to ensure compatibility with the VAT Act 1994.
• The provision was part of a series of amendments in Schedule 14 updating references in other legislation to align with the consolidated VAT Act.
• The original amendment was further modified by the Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (SI 2016/1034), reflecting the replacement of the 1985 Act by the 2016 Act.
• The practical effect is to ensure that VAT obligations and entitlements are properly recognised within Scottish bankruptcy and insolvency proceedings.

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