Value Added Tax Act 1983 (repealed 1.9.1994)

F1 Value Added Tax Act 1983 (repealed 1.9.1994)

1983 CHAPTER 55

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Textual Amendments

F1 Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)

SCHEDULES

Section 2(5).

SCHEDULE 1 U.K. Registration

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[F276 SCHEDULE 1A U.K. Registration in respect of Supplies from other member States]

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F295 SCHEDULE 1B U.K. Registration in respect of Acquisitions from other member States

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Section 3.

SCHEDULE 2 U.K. Matters to be Treated as Supply of Goods or Services

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Section 7

SCHEDULE 3 U.K. Services Supplied Where Received

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Sections 10(6) and 11(4).

SCHEDULE 4 U.K. Valuation—Special Cases

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[F344 SCHEDULE 4A U.K. Valuation of Acquisitions from other member States - Special Cases]

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Section 16.

SCHEDULE 5 U.K. Zero-Rating

Group 1—Food U.K.

The supply of anything comprised in the general items set out below, except—

(a)

a supply in the course of catering; and

(b)

a supply of anything comprised in any of the excepted items set out below, unless it is also comprised in any of the items overriding the exceptions set out below which relates to that excepted item.

General items U.K.

Item No.

1. Food of kind used for human consumption.

2. Animal feeding stuffs.

3. Seeds or other means of propagation of plants comprised in item 1 or 2.

4. Live animals of a kind generally used as, or yielding or producing, food for human consumption.

Excepted items U.K.

Item No.

1. Ice cream, ice lollies, frozen yogurt, water ices and similar frozen products, and prepared mixes and powders for making such products.

[F351 2. Confectionery, not including cakes or biscuits other than biscuits wholly or partly covered with chocolate or with some product similar in taste and appearance.]

3. Beverages chargeable with any duty of excise specifically charged on spirits, beer, wine or made-wine and preparations thereof.

[F352 4. Other beverages (including fruit juices and bottled water) and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages.]

5. Any of the following when packaged for human consumption without further preparation, namely, potato crisps, potato sticks, potato puffs, and similar products made from the potato, or from potato flour, or from potato starch, and savoury food products obtained by the swelling of cereals or cereal products; and salted or roasted nuts other than nuts in shell.

6. Pet foods, canned, packaged or prepared; packaged foods (not being pet foods) for birds other than poultry or game; and biscuits and meal for cats and dogs.

7. Goods described in items 1, 2 and 3 of the general items which are canned, bottled, packaged or prepared for use—

(a)

in the domestic brewing of any beer;

(b)

in the domestic making of any cider or perry;

(c)

in the domestic production of any wine or made-wine.

Textual Amendments

F351 Words substituted by S.I. 1988/507, art. 2(a)

F352 Sch. 5 Group 1 excepted item 4 substituted (1.12.1993) by S.I. 1993/2498, art. 2(a)

Items overriding the exceptions U.K.

Item No.

1. Yogurt unsuitable for immediate consumption when frozen.

2. Drained cherries.

3. Candied peels.

4. Tea, maté, herbal teas and similar products, and preparations and extracts thereof.

5. Cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof.

[F353 5A. Milk and preparations and extracts therof.]

[F354 6. Preparations and extracts of meat, yeast or egg.]

Textual Amendments

F353 Sch. 5 Group 1 item 5A overriding the exceptions inserted (1.12.1993) by S.I. 1993/2498, art. 2(b)

F354 Sch. 5 Group 1 excepted item 6 overriding the exceptions substituted (1.12.1993) by S.I. 1993/2498, art. 2(c)

Notes:

(1)

“Food” includes drink.

(2)

“Animal” includes bird, fish, crustacean and mollusc.

(3)

A supply of anything in the course of catering includes F355

(a)

any supply of it for consumption on the premises on which it is supplied [F356 and

(b)

any supply of hot food for consumption off those premises; and for the purpose of paragraph (b) above “hot food”means food which, or any part of which,-

(i)

has been heated for the purpose of enabling it to be consumed at a temperature above the ambient air temperature; and

(ii)

is at the time of the supply above that temperature].

(4)

Item 1 of the items overriding the exceptions relates to item 1 of the excepted items.

(5)

Items 2 and 3 of the items overriding the exceptions relate to item 2 of the excepted items [F357 , and, for the purposes of item 2 of the excepted items “confectionery" includes chocolates, sweets and biscuits; drained, glacé or crystallized fruits; and any item of sweetened prepared food which is normally eaten with the fingers.]

(6)

Items 4 to 6 of the items overriding the exceptions relate to item 4 of the excepted items.

(7)

Any supply described in this Group shall include a supply of services described in paragraph 1(1) of Schedule 2 to this Act.

Textual Amendments

F355 Words in Note (3) renumbered as para. (a) inserted (retrospectively) by Finance Act 1984 (c. 43, SIF 40:1), s. 10(1)(2)(a), Sch. 6 para. 1

F356 Words added (retrospectively) by Finance Act 1984 (c. 43, SIF 40:1), s. 10(1)(2)(a), Sch. 6 para. 1

F357 Words added by S.I. 1988/507, art. 2(b)

Group 2—Sewerage Services and Water U.K.

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Group 3—Books, etc. U.K.

Group 5 U.K.

Group 6 U.K.

[F363 Group 8A—Protected Buildings. U.K.

[F364 Group 9—International Services U.K.

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Group 10—Transport U.K.

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Group 11—Caravans and Houseboats U.K.

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Group 12—Gold U.K.

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Group 13—Bank Notes U.K.

Group 14—Drugs, Medicines, Aids for the Handicapped, etc. U.K.

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Group 15—Imports, Exports, etc. U.K.

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[F397 Group 15A—TAX FREE SHOPS U.K.

Textual Amendments

F398 Item 1 substituted (1.4.1994) by S.I. 1994/686, art. 2

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Group 16—Charities, etc. U.K.

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Group 17—Clothing and Footwear U.K.

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Sections 7 and 17.

SCHEDULE 6 U.K. Exemptions

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[F455 SCHEDULE 6A U.K. Buildings and Land]

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Section 38.

SCHEDULE 7 U.K. Administration, Collection and Enforcement

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Section 40.

SCHEDULE 8 U.K. Constitution and Procedure of Value Added Tax Tribunals

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Section 50.

SCHEDULE 9 U.K. Consequential Amendments

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Section 50.

SCHEDULE 10 U.K. Savings and Transitional Provisions

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Section 50(2).

SCHEDULE 11 U.K. Repeals

Chapter	Short title	Extent of repeal
1972 c. 41.	The Finance Act 1972.	Sections 1 to 51.
		Schedules 1 to 6.
1973 c. 51.	The Finance Act 1973.	Sections 4 to 8.
		Section 55.
		Section 59(3)(b).
1974 c. 30.	The Finance Act 1974.	Section 6.
		In section 57(3)(a) the words “except so far as it relates to value added tax" and the words from “and" onwards.
1975 c. 7.	The Finance Act 1975.	Section 3.
		Section 59(3)(a).
1975 c. 45.	The Finance (No. 2) Act 1975.	Sections 18 to 21.
		Section 75(3)(b).
1976 c. 40.	The Finance Act 1976.	Section 19.
		Sections 21 to 23.
		Section 132(3)(b).
1977 c. 36.	The Finance Act 1977.	Section 14.
		Section 16.
		Section 59(3)(b).
		Schedule 6.
1978 c. 42.	The Finance Act 1978.	Section 11(3) and (4).
		Section 12.
		Section 80(3)(b).
		In Schedule 12, paragraph 21.
1979 c. 2.	The Customs and Excise Management Act 1979.	In Schedule 4, paragraphs 9 to 11 and in the Table in paragraph 12 the entries relating to Part I of and Schedule 4 to the Finance Act 1972.
		In Schedule 7, paragraph 2 so far as it relates to value added tax.
1979 c. 3.	The Customs and Excise (General Reliefs) Act 1979.	In Schedule 2, paragraph 2.
1979 c. 5.	The Hydrocarbon Oil Duties Act 1979.	In Schedule 6, paragraphs 3, 4, 5 and 7.
1979 c. 6.	The Matches and Mechanical Lighters Duties Act 1979.	Section 9(2), (3) and (4).
1979 c. 47.	The Finance (No. 2) Act 1979.	Section 1.
1979 c. 58.	The Isle of Man Act 1979.	In Schedule 1, paragraph 1.
1980 c. 48.	The Finance Act 1980.	Sections 11 to 16.
1981 c. 35.	The Finance Act 1981.	Sections 12 to 15.
1982 c. 39.	The Finance Act 1982.	Sections 13 to 17.
1982 c. 48.	The Criminal Justice Act 1982.	In Schedule 14, paragraph 3 so far as it relates to value added tax.
Chapter	Short title	Extent of repeal
1983 c. 28.	The Finance Act 1983.	In section 47 the words “the law relating to value added tax".
		In Schedule 9, paragraph 1 so far as it relates to value added tax and paragraph 2.