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Value Added Tax Act 1994

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Section 2Section 3Section 5Section 5A
Section 6Section 7Section 7ASection 7AA
Section 8Section 11Section 12Section 13
Section 14Section 16Section 16ASection 17
Section 18Section 18BSection 18DSection 18F
Section 19Section 20Section 22Section 23A
Section 24Section 25Section 26Section 26A
Section 26ABSection 26BSection 28Section 30
Section 31Section 32Section 33Section 33E
Section 34Section 35Section 36Section 36A
Section 37Section 38Section 39Section 40
Section 40ASection 44Section 46Section 48
Section 49Section 50Section 50ASection 50B
Section 51Section 52Section 53Section 54
Section 55Section 55ASection 57Section 57A
Section 58Section 58BSection 66Section 67
Section 69Section 69BSection 69ESection 74
Section 78Section 79Section 80Section 80A
Section 86Section 88Section 92Section 93
Section 95Section 95ASection 97Section 97A
Schedule 1 paragraph 15Schedule 1 paragraph 17Schedule 1A paragraph 14Schedule 2 paragraph 8
Schedule 2 paragraph 9Schedule 3 paragraph 9Schedule 3 paragraph 10Schedule 3A paragraph 8
Schedule 4 paragraph 5Schedule 4 paragraph 8Schedule 5 paragraph 10SCHEDULE 5A
Schedule 6 paragraph 2ASchedule 6 paragraph 8ASchedule 6 paragraph 12Schedule 6 paragraph A1
Schedule 6 paragraph B1Schedule 6 paragraph C1Schedule 7 paragraph 2Group 12— Drugs, medicines, aids for the disabled, etc.
Charge to VATIdentification of persons for the purposes of VAT in Northern IrelandMeaning of acquisition of goods from a member StatePlace of acquisition
Time of acquisitionReduced rateRefunds and reliefsZero-rating and exempt acquisitions
NotificationsPower to vary specified sums by regulationsNotificationsPower to vary specified sums by regulations
Accounting for VAT and payment of VAT (Schedule 11)Meaning of “new means of transport”Taxation under the laws of member States etcTerritories included in references to member States etc
ImportationsLiability for VAT on movements between Great Britain and Northern IrelandMovements between Northern Ireland and Great BritainNorthern Ireland fiscal warehouses
Place and time of supplyRemoval from warehousingSupplementary provisionModification of this Act
NotificationsSchedule 11 paragraph 2Schedule 11 paragraph 3Schedule 11 paragraph 6
Schedule 11 paragraph 7Schedule 11 paragraph 11Schedule 11 paragraph 14Schedule 12 paragraph 1

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