Value Added Tax
This section has no associated Policy Notes
21.—(1) Where an officer of court is a taxable person and supplies a taxable service to any other person, subject to sub-paragraph (2), that officer must charge that person—
(a)the relevant fee for supplying that service; and
(b)an additional amount equal to any value added tax which that person must pay for the supply of that service.
(2) For the purpose of this paragraph—
(a)a “taxable person” has the same meaning as that given by section 3 (taxable persons and registration)(1) of the 1994 Act;
(b)a “taxable supply” has the same meaning as that given by section 4(2) (scope of VAT on taxable supplies) of the 1994 Act.
(1)
Section 3 was last amended by the Taxation (Post-transition Period) Act 2020 (c. 26), schedule 2, paragraph 3.