- Latest available (Revised)
- Original (As enacted)
Value Added Tax Act 1994
You are here:
- 1994 c. 23
- SCHEDULE 13
- Part
- General provisions
- Section 1
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)
- Show Timeline of Changes
Opening Options
Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Value Added Tax Act 1994. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Schedule 13 Paragraph 1:
Changes and effects
This section lists the changes and effects yet to be applied to the specific provision you are viewing.
- Sch. 7A Group 3 para. 6(2)(c) by 2002 c. 21 Sch. 3 para. 48
- Sch. 7A Pt. 2 Group 2 Note para. 1(k) inserted by S.I. 2005/3329 art. 2
- Sch. 8 Group 12 Notes para. (5H)(eaa) inserted by 2003 c. 43 Sch. 4 para. 98
Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:
Changes and effects
This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.
- Act modified by S.I. 2007/1118 art. 4
- Blanket amendment text amended by S.I. 2011/1043 art. 3 4
- Blanket amendment text amended by S.I. 2011/1043 art. 3 6
- Blanket Amendment words substituted by 2005 c. 4 Sch. 11 para. 5
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 3A inserted by 2003 c. 14 Sch. 2 para. 2
- s. 7A inserted by 2009 c. 10 Sch. 36 para. 4
- s. 9A inserted by 2004 c. 12 s. 21(1)
- s. 9A heading text amended by 2010 c. 33 s. 20(1)(b)
- s. 9A(5) substituted by 2010 c. 33 s. 20(1)(a)
- s. 26AB inserted by 2006 c. 25 s. 19(2)
- s. 33B inserted by 2011 c. 11 s. 76(1)
- s. 39A inserted by 2009 c. 10 s. 77(3)
- s. 43D inserted by 2004 c. 12 s. 20(2)
- s. 43AA inserted by 2004 c. 12 s. 20(1)
- s. 51B inserted by 2003 c. 14 Sch. 1 para. 1
- s. 55A inserted by 2006 c. 25 s. 19(1)
- s. 55A text amended by 2010 c. 13 s. 50(1)
- s. 58A inserted by 2004 c. 12 Sch. 2 para. 1
- s. 58B inserted by 2007 c. 11 s. 95(8)
- s. 67A inserted by 2007 c. 15 Sch. 13 para. 119
- s. 67A omitted by 2008 c. 9 Sch. 43 para. 4
- s. 69B inserted by 2006 c. 25 s. 21(2)
- s. 69B(7)(a) text amended by S.I. 2009/571 Sch. 1 para. 16
- s. 77A and heading inserted by 2003 c. 14 s. 18(1)
- s. 77A(1) text amended by S.I. 2007/939 art. 2(a)
- s. 77A(1)(a)-(c) substituted for s. 77A(1)(a)(b) by S.I. 2007/939 art. 2(b)
- s. 77A(9)-(9B) substituted for s. s. 77A(9) by 2007 c. 11 s. 98(1)
- s. 83A-83G inserted by S.I. 2009/56 Sch. 1 para. 220
- s. 85A 85B inserted by S.I. 2009/56 Sch. 1 para. 223
- s. 85B excluded by S.I. 2009/56 Sch. 3 para. 10
- s. 85B modified by 1994 c. 9 s. 16(3B) (as inserted) by S.I. 2009/56 Sch. 1 para. 203(6)
- s. 85B modified by 1994 c. 9 s. 60(10) (as substituted) by S.I. 2009/56 Sch. 1 para. 207(12)
- s. 85B modified by 1996 c. 8 s. 56(8) (as substituted) by S.I. 2009/56 Sch. 1 para. 237(8)
- s. 85B modified by 2000 c. 17 Sch. 6 para. 123(7) (as substituted) by S.I. 2009/56 Sch. 1 para. 291(9)
- s. 85B modified by 2001 c. 9 s. 42(7) (as substituted) by S.I. 2009/56 Sch. 1 para. 306(9)
- Sch. 3B inserted by 2003 c. 14 Sch. 2 para. 4
- Sch. 3B para. 21(1)(b) substituted by 2005 c. 11 Sch. 4 para. 55
- Sch. 3B para. 20(2) substituted by S.I. 2009/56 Sch. 1 para. 227
- Sch. 4A inserted by 2009 c. 10 Sch. 36 para. 11
- Sch. 4A para. 9A inserted by 2009 c. 10 Sch. 36 para. 15(3)
- Sch. 4A para. 13A inserted by 2009 c. 10 Sch. 36 para. 17
- Sch. 4A para. 14A inserted by 2009 c. 10 Sch. 36 para. 15(4)
- Sch. 4A para. 4 omitted by 2009 c. 10 Sch. 36 para. 15(2)
- Sch. 4A para. 16(2)(f) substituted by S.I. 2010/3017 art. 2
- Sch. 10A inserted by 2003 c. 14 Sch. 1 para. 2
- Sch. 10A para. 3(4) inserted by 2006 c. 25 s. 22(3)
- Sch. 11A inserted by 2004 c. 12 Sch. 2 para. 2
- Sch. 11A para. 2A inserted by 2005 c. 22 Sch. 1 para. 4
- Sch. 11A para. 6(1)(c) and word inserted by 2005 c. 22 Sch. 1 para. 5(2)(b)
- Sch. 11A para. 6(2A) inserted by 2005 c. 22 Sch. 1 para. 5(3)
- Sch. 11A para. 11(3)(c) and word inserted by 2005 c. 22 Sch. 1 para. 7(2)(b)
- Sch. 11A para. 11(5) inserted by 2005 c. 22 Sch. 1 para. 7(4)
- Sch. 11A para. 2 substituted by 2005 c. 22 Sch. 1 para. 3
- Sch. 11A para. 6(5) substituted by 2005 c. 22 Sch. 1 para. 5(4)
- Sch. 11A para. 12(3)(3A) substituted for Sch. 11A para. 12(3) by 2005 c. 22 Sch. 1 para. 8
- Sch. 11A para. 1 text amended by 2005 c. 22 Sch. 1 para. 2
- Sch. 11A para. 6(1)(a) text amended by 2005 c. 22 Sch. 1 para. 5(2)(a) Sch. 11 Pt. 1
- Sch. 11A para. 7(9) text amended by 2005 c. 22 Sch. 1 para. 6
- Sch. 11A para. 11(3)(a) text amended by 2005 c. 22 Sch. 1 para. 7(2)(a) Sch. 11 Pt. 1
- Sch. 11A para. 11(4) text amended by 2005 c. 22 Sch. 1 para. 7(3)
- Sch. 11A para. 7(9) text amended by S.I. 2008/954 art. 20
- Sch. 11A para. 10(3)(b) text amended by S.I. 2009/571 Sch. 1 para. 17
Commencement Orders yet to be applied to the Value Added Tax Act 1994:
Commencement Orders
This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.
Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2003/708 art. 2 commences (2001 c. 16)
- S.I. 2003/962 art. 2 commences (2002 c. 21)
- S.I. 2003/1900 art. 2 commences (2003 c. 21)
- S.I. 2003/2093 art. 2 commences (2002 c. 40)
- S.I. 2003/2985 art. 2 commences (2003 c. 14)
- S.I. 2003/3043 art. 2 commences (2002 c. 23)
- S.I. 2003/3142 art. 2-4 commences (2002 c. 11 and 2003 c. 21)
- S.I. 2004/759 art. 2-13 commences (2003 c. 43)
- S.I. 2004/1934 art. 2 commences (2004 c. 12)
- S.I. 2004/3104 art. 2 commences (2004 c. 12)
- S.I. 2005/910 art. 3 commences (2003 c. 39)
- S.I. 2005/950 art. 2-4 commences (2003 c. 44)
- S.I. 2005/1126 art. 2 commences (2005 c. 11)
- S.I. 2005/2010 art. 2 commences (2005 c. 22)
- S.I. 2005/2122 art. 2 amendment to earlier commencing SI 2005/950 Sch. 2 para. 23
- S.I. 2006/1014 art. 2 Sch. 1 2 commences (2005 c. 4)
- S.I. 2006/1407 Sch. 1 Pt. 2 para. 12 commences (2002 c. 17)
- S.I. 2006/2149 art. 2 commences (2006 c. 25)
- S.I. 2007/946 art. 2 commences (2005 c. 22)
- S.I. 2007/1419 art. 2 commences (2006 c. 25)
- S.I. 2008/568 art. 2 commences (2007 c. 11)
- S.I. 2008/839 art. 2 commences (2007 c. 18)
- S.I. 2008/1653 art. 2 commences (2007 c. 15)
- S.I. 2009/107 art. 2-5 Sch. 1-5 Commencement Order
- S.I. 2009/402 art. 2 commences (2008 c. 9)
- S.I. 2009/403 art. 2 commences (2008 c. 9)
- S.I. 2009/404 art. 2 commences (2008 c. 9)
- S.I. 2009/511 art. 2 commences (2008 c. 9)
- S.I. 2009/1604 art. 2 commences (2005 c. 4)
- S.I. 2010/708 art. 1-14 commences (2008 c. 14)
- S.I. 2010/1621 art. 1 2 commences (S.I. 2010/231)
- S.I. 2011/3019 art. 3 Sch. 1 Comencement Order
- S.S.I. 2003/456 art. 2 commences (2000 asp 5)
- S.S.I. 2004/528 art. 2 commences (2000 asp 6)
- S.S.I. 2009/319 art. 2 Sch. 1 commences (2008 asp 5)
- S.R. 2006/63 art. 2 commences (S.I. 2004/1501 (N.I.))
1(1)The continuity of the law relating to VAT shall not be affected by the substitution of this Act for the enactments repealed by this Act and earlier enactments repealed by and corresponding to any of those enactments (“the repealed enactments”).E+W+S+N.I.
(2)Any reference, whether express or implied, in any enactment, instrument or document (including this Act or any Act amended by this Act) to, or to things done or falling to be done under or for the purposes of, any provision of this Act shall, if and so far as the nature of the reference permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision in the repealed enactments has or had effect, a reference to, or as the case may be, to things done or falling to be done under or for the purposes of, that corresponding provision.
(3)Any reference, whether express or implied, in any enactment, instrument or document (including the repealed enactments and enactments, instruments and documents passed or made or otherwise coming into existence after the commencement of this Act) to, or to things done or falling to be done under or for the purposes of, any of the repealed enactments shall, if and so far as the nature of the reference permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision of this Act has effect, a reference to, or as the case may be to things done or falling to be done under or for the purposes of, that corresponding provision.
(4)Without prejudice to paragraphs (1) to (3) above, in any case where as respects the charge to VAT on any supply, acquisition or importation made at a time before 1st September 1994 but falling in a prescribed accounting period to which Part I applies
(a)an enactment applicable to that charge to VAT is not re-enacted in this Act or is re-enacted with amendments which came into force after that time, or
(b)a repealed enactment corresponding to an enactment in this Act did not apply to that charge to VAT,
any question arising under Part I and relating to that charge to VAT shall continue to be determined in accordance with the law in force at that time.
Options/Help
Print Options
Print The Whole Act
Print The Whole Schedule
Print The Whole Part
Print The Whole Cross Heading
Print This Section only
You have chosen to open The Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Act as a PDF
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open the Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open Schedules only
The Schedules only you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Legislation is available in different versions:
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.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources