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Finance Act 2012


1.Section 203 and Schedule 27 amend the Value Added Tax Act 1994 (‘VATA’) from 1 December 2012, to insert a new Schedule 1A. New Schedule 1A changes the rules for determining when a business which makes taxable supplies in the UK but has no establishment here has to register for VAT. Non-UK established businesses will no longer be able to benefit from the UK VAT Registration threshold. The section also makes consequential changes to other parts of VATA and the Finance Act 2008.

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