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Value Added Tax Act 1994
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- 1994 c. 23
- Part VI
- Supplementary provisions
- Section 101
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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 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 words substituted by 2005 c. 4 Sch. 11 para. 5
- Blanket amendment words substituted by S.I. 2011/1043 art. 3 4
- Blanket amendment words substituted by S.I. 2011/1043 art. 3 6
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 words substituted by 2010 c. 33 s. 20(1)(b)
- s. 9A(5) substituted by 2010 c. 33 s. 20(1)(a)
- s. 23 23A substituted for s. 23 by 2012 c. 14 Sch. 24 para. 63
- 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. 41A inserted by 2012 c. 14 s. 198(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 words inserted by 2010 c. 13 s. 50(1)
- s. 55A(3) words substituted by 2012 c. 14 Sch. 28 para. 6
- s. 58A and cross-heading inserted by 2004 c. 12 Sch. 2 para. 1
- s. 58B inserted by 2007 c. 11 s. 95(8)
- 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 cross-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. 1A inserted by 2012 c. 14 Sch. 28 para. 1
- 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. 3B para. 18 words inserted by 2012 c. 14 Sch. 28 para. 17(a)
- Sch. 3B para. 18 words inserted by 2012 c. 14 Sch. 28 para. 17(b)
- Sch. 4A inserted by 2009 c. 10 Sch. 36 para. 11
- Sch. 4A para. 9A and cross-heading inserted by 2009 c. 10 Sch. 36 para. 15(3)
- Sch. 4A para. 14A and cross-heading inserted by 2009 c. 10 Sch. 36 para. 15(4)
- Sch. 4A para. 13A and cross-heading inserted by 2009 c. 10 Sch. 36 para. 17
- 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. 7A Pt. 2 Group 2 Note para. 1(k) inserted by S.I. 2005/3329 art. 2
- Sch. 7A Group 3 para. 6(2)(c) words substituted by 2002 c. 21 Sch. 3 para. 48
- Sch. 8 Group 12 Notes para. (5H)(eaa) inserted by 2003 c. 43 Sch. 4 para. 98
- 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. 10A para. 7A and cross-heading inserted by 2012 c. 14 s. 201(1)
- Sch. 11A inserted by 2004 c. 12 Sch. 2 para. 2
- Sch. 11A para. 2A and cross-heading 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. 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
- Sch. 11A para. 6(1)(a) word repealed by 2005 c. 22 Sch. 1 para. 5(2)(a) Sch. 11 Pt. 1
- Sch. 11A para. 11(3)(a) word repealed by 2005 c. 22 Sch. 1 para. 7(2)(a) Sch. 11 Pt. 1
- Sch. 11A para. 1 words inserted by 2005 c. 22 Sch. 1 para. 2
- Sch. 11A para. 11(4) words inserted by 2005 c. 22 Sch. 1 para. 7(3)
- Sch. 11A para. 7(9) words substituted by 2005 c. 22 Sch. 1 para. 6
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. 2003/766 art. 2 Sch. commences (2002 c. 40)
- S.I. 2003/962 art. 2(3) commences (2002 c. 21)
- S.I. 2003/1397 art. 2(1) Sch. commences (2002 c. 40)
- S.I. 2003/1900 art. 2(1) Sch. 1 commences (2003 c. 21)
- S.I. 2003/2093 art. 2(1) Sch. 1 art. 2(2) Sch. 2 commences (2002 c. 40)
- S.I. 2003/3043 art. 2 commences (2002 c. 23)
- S.I. 2003/3142 art. 3(1) Sch. 1 commences (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. 2005/950 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(a) Sch. 1 para. 11(v) 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 commences (2011 c. 13)
- S.I. 2012/924 art. 2 Coming into force
- S.I. 2012/1319 art. 2(4) commences (2012 c. 7)
- 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.))
101 Commencement and extent.E+W+S+N.I.
(1)This Act shall come into force on 1st September 1994 and Part I shall have effect in relation to the charge to VAT on supplies, acquisitions and importations in prescribed accounting periods ending on or after that date.
(2)Without prejudice to section 16 of the M1Interpretation Act 1978 (continuation of proceedings under repealed enactments) except in so far as it enables proceedings to be continued under repealed enactments, section 72 shall have effect on the commencement of this Act to the exclusion of section 39 of the 1983 Act.
(3)This Act extends to Northern Ireland.
(4)Paragraph 23 of Schedule 13 and paragraph 7 of Schedule 14 shall extend to the Isle of Man but no other provision of this Act shall extend there.
Annotations:
Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.
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