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Value Added Tax Act 1994
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- 1994 c. 23
- Part III
- Section 51A
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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
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Changes and effects yet to be applied to Section 51A:
Changes and effects
This section lists the changes and effects yet to be applied to the specific provision you are viewing.
- s. 51A repealed by S.I. 2008/1146 art. 5(2)(a)
- 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.))
Prospective
[F151A Co-owners etc. of buildings and land.E+W+S+N.I.
(1)This section applies to a supply consisting in the grant, assignment or surrender of any interest in or right over land in a case where there is more than one person by whom the grant, assignment or surrender is made or treated as made; and for this purpose—
(a)a licence to occupy land, and
(b)in relation to land in Scotland, a personal right to call for or be granted any interest or right in or over land,
shall be taken to be a right over land.
(2)The persons who make or are treated as making a supply to which this section applies (“the grantors”) shall be treated, in relation to that supply and in relation to any other such supply with respect to which the grantors are the same, as a single person (“the property-owner”) who is distinct from each of the grantors individually.
(3)Registration under this Act of the property-owner shall be in the name of the grantors acting together as a property-owner.
(4)The grantors shall be jointly and severally liable in respect of the obligations falling by virtue of this section on the property-owner.
(5)Any notice, whether of assessment or otherwise, which is addressed to the property-owner by the name in which the property-owner is registered and is served on any of the grantors in accordance with this Act shall be treated for the purposes of this Act as served on the property-owner.
(6)Where there is any change in some, but not all, of the persons who are for the time being to be treated as the grantors in relation to any supply to which this section applies—
(a)that change shall be disregarded for the purposes of this section in relation to any prescribed accounting period beginning before the change is notified in the prescribed manner to the Commissioners; and
(b)any notice (whether of assessment or otherwise) which is served, at any time after such a notification, on the property-owner for the time being shall, so far as it relates to, or to any matter arising in, such a period, be treated for the purposes of this Act as served on whoever was the property-owner in that period.]
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.
Amendments (Textual)
F1S. 51A inserted (prosp.) by 1995 c. 4, s. 26(1)(3)
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