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Value Added Tax Act 1994

Status:

This is the original version (as it was originally enacted).

96Other interpretative provisions

(1)In this Act—

  • “the 1983 Act” means the [1983 c. 55.] Value Added Tax Act 1983;

  • “another member State” means, subject to section 93(1), any member State other than the United Kingdom, and“other member States” shall be construed accordingly;

  • “assignment”, in relation to Scotland, means assignation;

  • “authorised person” means any person acting under the authority of the Commissioners;

  • “the Commissioners” means the Commissioners of Customs and Excise;

  • “fee simple”—

    (a)

    in relation to Scotland, means the estate or interest of the proprietor of the dominium utile or, in the case of land not held on feudal tenure, the estate or interest of the owner;

    (b)

    in relation to Northern Ireland, includes the estate of a person who holds land under a fee farm grant;

  • “invoice” includes any document similar to an invoice;

  • “input tax” has the meaning given by section 24;

  • “interim trustee” has the same meaning as in the [1985 c. 66.] Bankruptcy (Scotland) Act 1985;

  • “local authority” has the meaning given by subsection (4) below;

  • “major interest”, in relation to land, means the fee simple or a tenancy for a term certain exceeding 21 years, and in relation to Scotland means—

    (a)

    the estate or interest of the proprietor of the dominium utile; or

    (b)

    in the case of land not held on feudal tenure, the estate or interest of the owner, or the lessee’s interest under a lease for a period exceeding 21 years;

  • “the Management Act” means the [1979 c. 2.] Customs and Excise Management Act 1979;

  • “money” includes currencies other than sterling;

  • “output tax” has the meaning given by section 24;

  • “permanent trustee” has the same meaning as in the [1985 c. 66.] Bankruptcy (Scotland) Act 1985;

  • “prescribed” means prescribed by regulations:

  • “prescribed accounting period” has the meaning given by section 25(1);

  • “quarter” means a period of 3 months ending at the end of March, June, September or December;

  • “regulations” means regulations made by the Commissioners under this Act;

  • “ship” includes hovercraft;

  • “subordinate legislation” has the same meaning as in the [1978 c. 30.] Interpretation Act 1978;

  • “tax” means VAT;

  • “taxable acquisition” has the meaning given by section 10(2);

  • “taxable person” means a person who is a taxable person under section 3;

  • “taxable supply” has the meaning given by section 4(2);

  • “the Taxes Act” means the [1988 c. 1.] Income and Corporation Taxes Act 1988;

  • “tribunal” has the meaning given by section 82;

  • “VAT” means value added tax charged in accordance with this Act or, where the context requires, with the law of another member State;

  • “VAT credit” has the meaning given by section 25(3);

  • “VAT invoice” has the meaning given by section 6(15);

  • “VAT representative” has the meaning given by section 48;

and any reference to a particular section, Part or Schedule is a reference to that section or Part of, or Schedule to, this Act.

(2)Any reference in this Act to being registered shall be construed in accordance with section 3(3).

(3)Subject to section 93—

(a)the question whether or not goods have entered the territory of the Community;

(b)the time when any Community customs debt in respect of duty on the entry of any goods into the territory of the Community would be incurred; and

(c)the person by whom any such debt would fall to be discharged,

shall for the purposes of this Act be determined (whether or not the goods in question are themselves subject to any such duties) according to the Community legislation applicable to goods which are in fact subject to such duties.

(4)In this Act“local authority” means the council of a county, district, London borough, parish or group of parishes (or, in Wales, community or group of communities), the Common Council of the City of London, the Council of the Isles of Scilly, and any joint committee or joint board established by two or more of the foregoing and, in relation to Scotland, a regional, islands or district council within the meaning of the [1973 c. 65.] Local Government (Scotland) Act 1973, any combination and any joint committee or joint board established by two or more of the foregoing and any joint board to which section 226 of that Act applies.

(5)Any reference in this Act to the amount of any duty of excise on any goods shall be taken to be a reference to the amount of duty charged on those goods with any addition or deduction falling to be made under section 1 of the [1979 c. 8.] Excise Duties (Surcharges or Rebates) Act 1979.

(6)Subject to paragraph 3(2) of Schedule 11, in any provision contained in or having effect under this Act “document”, “copy” and “computer” shall have the same meanings—

(a)in relation to England and Wales, as by virtue of section 10 of the [1968 c. 64.] Civil Evidence Act 1968 they have in Part I of that Act; and

(b)in relation to Northern Ireland, as by virtue of section 6 of the Civil Evidence Act (Northern Ireland) 1971 they have in Part I of that Act.

This subsection does not apply in relation to Scotland.

(7)Subject to paragraph 3(2) of Schedule 11, in any provision contained in or having effect under this Act “document” and “copy” shall have the same meanings in relation to Scotland as by virtue of section 17 of the [1968 c. 70.] Law Reform (Miscellaneous Provisions) (Scotland) Act 1968 they have in Part III of that Act.

(8)The question whether, in relation to any supply of services, the supplier or the recipient of the supply belongs in one country or another shall be determined (subject to any provision made under section 8(6)) in accordance with section 9.

(9)Schedules 8 and 9 shall be interpreted in accordance with the notes contained in those Schedules; and accordingly the powers conferred by this Act to vary those Schedules include a power to add to, delete or vary those notes.

(10)The descriptions of Groups in those Schedules are for ease of reference only and shall not affect the interpretation of the descriptions of items in those Groups.

(11)References in this Act to the United Kingdom include the territorial sea of the United Kingdom.

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