- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
16. A sheriff officer supplying services to any other person in respect of which fees are payable to him under this Schedule shall–
(a)if he is a taxable person within the meaning of the Value Added Tax Act 1983; and
(a)if the supply is a taxable supply within the meaning of that Act,
make charges to that person in addition to the charges in respect of that fee, being such additional charge as amounts to the value-added tax payable under the Act in respect of the supply of those services.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: