Value Added Tax Act 1994

Interpretative provisions U.K.

F1 92 Taxation under the laws of other member States etc. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 92 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 76 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

F2 93 Territories included in references to other member States etc. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 S. 93 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 77 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

94 Meaning of “business” etc. U.K.

(1) In this Act “business” includes any trade, profession or vocation.

(2) Without prejudice to the generality of anything else in this Act, the following are deemed to be the carrying on of a business—

(a) the provision by a club, association or organisation (for a subscription or other consideration) of the facilities or advantages available to its members; and

(b) the admission, for a consideration, of persons to any premises.

F3 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Where a person, in the course or furtherance of a trade, profession or vocation, accepts any office, services supplied by him as the holder of that office are treated as supplied in the course or furtherance of the trade, profession or vocation.

(5) Anything done in connection with the termination or intended termination of a business is treated as being done in the course or furtherance of that business.

(6) The disposition of a business [F4 , or part of a business,] as a going concern, or of [F5 the assets or liabilities of the business or part of the business] (whether or not in connection with its reorganisation or winding up), is a supply made in the course or furtherance of the business.

Textual Amendments

F3 S. 94(3) repealed (1.12.1999) by 1999 c. 16, ss. 20, 139, Sch. 20 Pt. II(2), Note; S.I. 1999/2769, art. 2

F4 Words in s. 94(6) inserted (with effect in accordance with s. 100(10) of the amending Act) by Finance Act 2007 (c. 11), s. 100(7)(a)

F5 Words in s. 94(6) substituted (with effect in accordance with s. 100(10) of the amending Act) by Finance Act 2007 (c. 11), s. 100(7)(b)

F6 95 Meaning of “new means of transport”. U.K.

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Textual Amendments

F6 S. 95 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 78 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[F7 95A Meaning of “online marketplace” and “operator” etc U.K.

(1) In this Act—

• “online marketplace” means a website, or any other means by which information is made available over the internet, which facilitates the sale of goods through the website or other means by persons other than the operator (whether or not the operator also sells goods through the marketplace);

• “operator”, in relation to an online marketplace, means the person who controls access to, and the contents of, the online marketplace provided that the person is involved in—

  (a)

  determining any terms or conditions applicable to the sale of goods,

  (b)

  processing, or facilitating the processing, of payment for the goods, and

  (c)

  the ordering or delivery, or facilitating the ordering or delivery, of the goods.

(2) For the purposes of subsection (1), an online marketplace facilitates the sale of goods if it allows a person to—

(a) offer goods for sale, and

(b) enter into a contract for the sale of those goods.

(3) The Treasury may by regulations amend this section so as to alter the meaning of—

• “online marketplace”, and

• “operator”.]

Textual Amendments

F7 S. 95A inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 14 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

96 Other interpretative provisions. U.K.

(1) In this Act—

• “the 1983 Act” means the M1 Value Added Tax Act 1983;

• F8 ...

• “assignment”, in relation to Scotland, means assignation;

• “authorised person” means any person acting under the authority of the Commissioners;

• “the Commissioners” means the Commissioners of Customs and Excise;

• [F9 “copy”, in relation to a document, means anything onto anything onto which information recorded in the document has been copied, by whatever means and whether directly or indirectly.]

• [F10 “document” means anything in which information of any description is recorded; and]

• “fee simple”—

  (a)

  in relation to Scotland, means the F11 ... interest of the owner;

  (b)

  in relation to Northern Ireland, includes the estate of a person who holds land under a fee farm grant;

• [F12 “HMRC” means Her Majesty’s Revenue and Customs;]

• [F13 “import duty” means import duty charged in accordance with Part 1 of TCTA 2018;]

• “invoice” includes any document similar to an invoice;

• “input tax” has the meaning given by section 24;

• F14 ...

• “local authority” has the meaning given by subsection (4) below;

• “major interest”, in relation to land, means the fee simple or a tenancy for a term certain exceeding 21 years, and in relation to Scotland means [F15 the] interest of the owner, or the lessee’s interest under a lease for a period [F16 of not less than 20 years];

• “the Management Act” means the M2 Customs and Excise Management Act 1979;

• “money” includes currencies other than sterling;

• “output tax” has the meaning given by section 24;

• F14 ...

• F17 ...

• [F18 “postal operator” means a person who provides—

  (a)

  the service of conveying postal packets from one place to another by post, or

  (b)

  any of the incidental services of receiving, collecting, sorting and delivering postal packets;]

• [F18 “postal packet” means a letter, parcel, packet or other article transmissible by post;]

• “prescribed” means prescribed by regulations:

• “prescribed accounting period” has the meaning given by section 25(1);

• “quarter” means a period of 3 months ending at the end of March, June, September or December;

• “regulations” means regulations made by the Commissioners under this Act;

• [F19 “relevant business person” has the meaning given by section 7A(4);]

• “ship” includes hovercraft;

• “subordinate legislation” has the same meaning as in the M3 Interpretation Act 1978;

• “tax” means VAT;

• F20 ...

• “taxable person” means a person who is a taxable person under section 3;

• “taxable supply” has the meaning given by section 4(2);

• “the Taxes Act” means the M4 Income and Corporation Taxes Act 1988;

• [F13 “TCTA 2018” means the Taxation (Cross-border Trade) Act 2018;]

• “tribunal” has the meaning given by section 82;

• [F21 “trustee in sequestration” means a trustee (or interim trustee) in a sequestration under the Bankruptcy (Scotland) Act 2016]

• [F22 “VAT” means value added tax charged in accordance with this Act;]

• “VAT credit” has the meaning given by section 25(3);

• “VAT invoice” has the meaning given by section 6(15);

• “VAT representative” has the meaning given by section 48;

and any reference to a particular section, Part or Schedule is a reference to that section or Part of, or Schedule to, this Act.

(2) Any reference in this Act to being registered shall be construed in accordance with section 3(3).

F23 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) In this Act “local authority” means the council of a county, [F24 county borough,] district, London borough, parish or group of parishes (or, in Wales, community or group of communities), the Common Council of the City of London, the Council of the Isles of Scilly, and any joint committee or joint board established by two or more of the foregoing and, in relation to Scotland, a [F25 council constituted under section 2 of the Local Government etc. (Scotland) Act 1994, any two or more such councils and any joint committee or joint board within the meaning of section 235(1) of the Local Government (Scotland) Act 1973].

(5) Any reference in this Act to the amount of any duty of excise on any goods shall be taken to be a reference to the amount of duty charged on those goods with any addition or deduction falling to be made under section 1 of the M5 Excise Duties (Surcharges or Rebates) Act 1979.

F26 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F26 (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) The question whether, in relation to any supply of services, the supplier or the recipient of the supply belongs in one country or another shall be determined F27 ... in accordance with section 9.

(9) Schedules [F28 7A,] 8 and 9 shall be interpreted in accordance with the notes contained in those Schedules; and accordingly the powers conferred by this Act to vary those Schedules include a power to add to, delete or vary those notes.

(10) The descriptions of Groups in those Schedules are for ease of reference only and shall not affect the interpretation of the descriptions of items in those Groups.

[F29 (10A) Where—

(a) the grant of any interest, right, licence or facilities gives rise for the purposes of this Act to supplies made at different times after the making of the grant, and

(b) a question whether any of those supplies is zero-rated or exempt falls to be determined according to whether or not the grant is a grant of a description specified in Schedule 8 or 9 or [F30 any of paragraphs 5 to 11 of Schedule 10],

that question shall be determined according to whether the description is applicable as at the time of supply, rather than by reference to the time of the grant.]

[F31 (10B) Notwithstanding subsection (10A) above—

(a) item 1 of Group 1 of Schedule 9 does not make exempt any supply that arises for the purposes of this Act from the prior grant of a fee simple falling within paragraph (a) of that item; and

(b) that paragraph does not prevent the exemption of a supply that arises for the purposes of this Act from the prior grant of a fee simple not falling within that paragraph.]

(11) References in this Act to the United Kingdom include the territorial sea of the United Kingdom.

Extent Information

E1 S. 96(6) does not extend to Scotland see s. 96(6).

Textual Amendments

F8 Words in s. 96(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 79(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

F9 S. 96(1): definition of “copy” inserted (31.1.1997) by 1995 c. 38, s. 15(1), Sch. 1 para. 20 (with ss. 1(3), 6(4)(5), 14); S.I. 1996/3217, art. 2

F10 S. 96(1): definition of “document” inserted (31.1.1997) by 1995 c. 38, s. 15(1), Sch. 1 para. 20 (with ss. 1(3), 6(4)(5), 14); S.I. 1996/3217, art. 2

F11 Words in s. 96(1) repealed (28.11.2004) by Abolition of Feudal Tenure etc. (Scotland) Act 2000 (asp 5), ss. 71, 77(2), sch. 12 para. 57(a), sch. 13 Pt. 1 (with ss. 58, 62, 75); S.S.I. 2003/456, art. 2

F12 Definition in s. 96(1) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 225

F13 Words in s. 96(1) inserted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 79(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

F14 Words in s. 96(1) omitted (30.11.2016) by virtue of The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 12(7)(a)

F15 Words in s. 96(1) substituted (28.11.2004) by Abolition of Feudal Tenure etc. (Scotland) Act 2000 (asp 5), ss. 71, 77(2), sch. 12 para. 57(b) (with ss. 58, 62, 75); S.S.I. 2003/456, art. 2

F16 S. 96(1): words in para. (b) of the definition of “major interest” substituted (31.7.1998) by 1998 c. 36, s. 24

F17 Words in s. 96(1) omitted (with effect in accordance with s. 22(4) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 22(3)(a)

F18 Words in s. 96(1) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 15 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F19 Definition in s. 96(1) inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 8(2) (with Sch. 36 para. 19)

F20 Words in s. 96(1) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 79(2)(c) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

F21 Words in s. 96(1) inserted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 12(7)(b)

F22 Words in s. 96(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 79(2)(d) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

F23 S. 96(3) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 79(3) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

F24 S. 96(4): words in definition of “local authority” inserted (16.6.1995) by S.I. 1995/1510, art. 2

F25 S. 96(4): words in definition of “local authority” substituted (1.4.1996) by S.I. 1996/739, art. 7(1), Sch. 1 Pt. I para. 8

F26 S. 96(6)(7) repealed (31.1.1997) by 1995 c. 38, s. 15(2), Sch. 2 (with ss. 1(3), 6(4)(5), 14); S.I. 1996/3217, art. 2

F27 Words in s. 96(8) omitted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 36 para. 8(3) (with Sch. 36 para. 19)

F28 Word in s. 96(9) inserted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 5

F29 S. 96(10A) inserted (retrospectively) by 1997 c. 16, s. 35(1)(4)

F30 Words in s. 96(10A)(b) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), art. 1(1), Sch. 1 para. 3 (with Sch. 2)

F31 S. 96(10B) inserted (with application in accordance with s. 20(2) of the amending Act) by Finance Act 2003 (c. 14), s. 20(1)

Marginal Citations

M1 1983 c. 55.

M2 1979 c. 2.

M3 1978 c. 30.

M4 1988 c. 1.

M5 1979 c. 8.