(1) After sub-paragraph (4) of paragraph 5 of Schedule 4 to the Value Added Tax Act 1994 there shall be inserted—
"(4A) Notwithstanding paragraph 9(1) below, sub-paragraph
(4) above does not apply to—
(2) This Resolution shall have effect on and after 9th April 2003.
(3) This Resolution shall not apply in relation to any asset in respect of which the person in question or any of his predecessors became entitled before that date to a credit or repayment as mentioned in paragraph 5(5)(a) or 5(5)(b) of Schedule 4 to the Value Added Tax Act 1994.
(4) In paragraph (3) above—
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.