http://www.legislation.gov.uk/ukpga/1994/23/contents

Value Added Tax Act 1994

An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.

1994-07-05

text

text/xml

en

Statute Law Database

2024-04-10

Expert Participation

2024-04-06

Value Added Tax Act 1994

Pt. 5

The Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 (revoked)

The Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018

reg. 29(2)

reg. 1(2)

Value Added Tax Act 1994

Sch. 8 Pt. 2 Group 8

Taxation (Cross-border Trade) Act 2018

Sch. 8

para. 94(4)(c)

Sch. 8

para. 99

s. 57(3)

reg. 4(b)

reg. 7

Value Added Tax Act 1994

Sch. 8 Pt. 2 Group 18

Taxation (Cross-border Trade) Act 2018

Sch. 8

para. 94(9)

Sch. 8

para. 99

s. 57(3)

reg. 4(b)

reg. 7

Value Added Tax Act 1994

Sch. 9 Pt. 2 Group 5

Taxation (Cross-border Trade) Act 2018

Sch. 8

para. 95(2)(a)(i)

Sch. 8

para. 99

s. 57(3)

reg. 4(b)

reg. 7

Value Added Tax Act 1994

Sch. 9 Pt. 2 Group 5

Taxation (Cross-border Trade) Act 2018

Sch. 8

para. 95(2)(a)(ii)

Sch. 8

para. 99

s. 57(3)

reg. 4(b)

reg. 7

Value Added Tax Act 1994

Sch. 9 Pt. 2 Group 5

Taxation (Cross-border Trade) Act 2018

Sch. 8

para. 95(2)(b)

Sch. 8

para. 99

s. 57(3)

reg. 4(b)

reg. 7

Value Added Tax Act 1994

Sch. 3B

The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019

reg. 4

reg. 1

Value Added Tax Act 1994

Sch. 3BA

The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019

reg. 4

reg. 1

Value Added Tax Act 1994

Sch. 8 Pt. 2 Group 8 Item 12

The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019

reg. 6

reg. 1

Value Added Tax Act 1994

Sch. 9 Group 5 Item 9(k) and word

The Value Added Tax (Finance) (EU Exit) Order 2019

reg. 3

art. 1

Value Added Tax Act 1994

Sch. 9 Group 5 Note (6)

The Value Added Tax (Finance) (EU Exit) Order 2019

reg. 4(a)

art. 1

Value Added Tax Act 1994

Sch. 9 Group 5 Note (6)

The Value Added Tax (Finance) (EU Exit) Order 2019

reg. 4(b)

art. 1

Value Added Tax Act 1994

Sch. 9 Group 5 Note (6B)

The Value Added Tax (Finance) (EU Exit) Order 2019

reg. 5

art. 1

Value Added Tax Act 1994

Sch. 7A Pt. 2 Group 2 Item 4 5

The Value Added Tax (Installation of Energy-Saving Materials) Order 2022

art. 8(1)(a)

art. 3

Value Added Tax Act 1994

Sch. 7A Pt. 2 Group 2 Note 1(f)(g)

The Value Added Tax (Installation of Energy-Saving Materials) Order 2022

art. 8(1)(b)

art. 3

Value Added Tax Act 1994

Sch. 7A Pt. 2 Group 2 heading

The Value Added Tax (Installation of Energy-Saving Materials) Order 2022

art. 8(2)(a)

art. 3

Value Added Tax Act 1994

Sch. 7A Pt. 1 Table

The Value Added Tax (Installation of Energy-Saving Materials) Order 2022

art. 8(2)(a)

art. 3

Value Added Tax Act 1994

Sch. 7A Pt. 2 Group 3 Item 8A

The Value Added Tax (Installation of Energy-Saving Materials) Order 2022

art. 8(2)(b)

art. 3

Value Added Tax Act 1994

Sch. 7A Pt. 2 Group 3 Item 8B

The Value Added Tax (Installation of Energy-Saving Materials) Order 2022

art. 8(2)(b)

art. 3

Value Added Tax Act 1994

Sch. 8 Pt. 2 Group 23

The Value Added Tax (Installation of Energy-Saving Materials) Order 2022

art. 8(2)(c)

art. 3

Value Added Tax Act 1994

Sch. 8 Pt. 1 Table

The Value Added Tax (Installation of Energy-Saving Materials) Order 2022

art. 8(2)(c)

art. 3

Value Added Tax Act 1994

Sch. 10

para. 8(1)

Finance Act 1995

s. 26(2)

s. 26(3)

Value Added Tax Act 1994

Sch. 10

para. 8(2)

(3)

Finance Act 1995

s. 26(2)

s. 26(3)

Value Added Tax Act 1994

s. 33(3)(f)

Greater London Authority Act 1999

Sch. 27

para. 68

Sch. 34

Pt. 7

Sch. 12

para. 9(1)

s. 425(2)

Value Added Tax Act 1994

Sch. 11

para. 6(6)(d)

The Criminal Evidence (Northern Ireland) Order 1999

Sch. 3

Sch. 2

art. 1(2)

Value Added Tax Act 1994

s. 51A

The Value Added Tax (Buildings and Land) Order 2008

art. 5(2)(a)

Sch. 2

art. 1(1)

Value Added Tax Act 1994

Sch. 9 Pt. 2 Group 5 Note (8)

The Value Added Tax (Finance) Order 2008

art. 2(5)

art. 1

Value Added Tax Act 1994

Sch. 9 Pt. 2 Group 5 Note (10)

The Value Added Tax (Finance) Order 2008

art. 2(5)

art. 1

Value Added Tax Act 1994

Sch. 11

para. 6(4)

Finance (No. 2) Act 2017

s. 62(3)(a)

s. 62(6)

Value Added Tax Act 1994

Sch. 11

para. 6A(7)

Finance (No. 2) Act 2017

s. 62(4)

s. 62(6)

Value Added Tax Act 1994

Sch. 7A Pt. 2 Group 3 Note 6(2)(b)

The Welfare Reform (Northern Ireland) Order 2015

Sch. 12

Pt. 8

art. 2(2)

Value Added Tax Act 1994

Sch. 8 Pt. 2 Group 12

The Welfare Reform (Northern Ireland) Order 2015

Sch. 12

Pt. 8

art. 2(2)

Value Added Tax Act 1994

Sch. 9 Pt. 2 Group 6 Note (1)(a)(viii)

Education (Northern Ireland) Order 1998

Sch. 5

Pt. 2

art. 1(3)

Value Added Tax Act 1994

Sch. 8 Pt. 2 Group 6 Note 1(a)(ia)

Historic Environment (Wales) Act 2023

Deddf Yr Amgylchedd Hanesyddol (Cymru) 2023

Deddf yr Amgylchedd Hanesyddol (Cymru) 2023

Sch. 13

para. 170(a)

Sch. 14

para. 1-3

s. 212(2)

Value Added Tax Act 1994

Sch. 8 Pt. 2 Group 6 Note 1(b)(ia)

Historic Environment (Wales) Act 2023

Deddf Yr Amgylchedd Hanesyddol (Cymru) 2023

Deddf yr Amgylchedd Hanesyddol (Cymru) 2023

Sch. 13

para. 170(b)

Sch. 14

para. 1-3

s. 212(2)

Value Added Tax Act 1994

Part I The charge to tax

Imposition and rate of VAT

1 Value added tax.

3 Taxable persons and registration.

3ASupplies of electronic, telecommunication and broadcasting services: special accounting schemes

Supply of goods or services in the United Kingdom

4 Scope of VAT on taxable supplies.

5 Meaning of supply: alteration by Treasury order.

5ASupplies of goods facilitated by online marketplaces: deemed supply

6 Time of supply.

7Place of supply of goods.

7AAReverse charge on goods supplied from abroad

7APlace of supply of services

8 Reverse charge on supplies received from abroad.

9Place where supplier or recipient of services belongs.

9AReverse charge on gas , electricity, heat or cooling...

Acquisition of goods from member States

10 Scope of VAT on acquisitions from member States.

11 Meaning of acquisition of goods from another member State.

12 Time of acquisition.

13 Place of acquisition.

14 Acquisitions from persons belonging in other member States.

Goods supplied between the UK and member States under call-off stock arrangements

14ACall-off stock arrangements

Importation of goods ...

15Meaning of “importation of goods” into the United Kingdom

16Application of customs enactments

16APostal packets

17 Free zone regulations.

Goods subject to a warehousing regime

18 Place and time of ... supply.

18A Fiscal warehousing.

18B Fiscally warehoused goods: relief.

18C Warehouses and fiscal warehouses: services.

18D Removal from warehousing: accountability.

18E Deficiency in fiscally warehoused goods.

18F Sections 18A to 18E: supplementary.

Determination of value

19 Value of supply of goods or services.

20 Valuation of acquisitions from other member States.

21 Value of imported goods.

22 Value of certain goods.

23Value of supplies involving relevant machine games

23AMeaning of “relevant machine game”

Payment of VAT by taxable persons

24 Input tax and output tax.

25 Payment by reference to accounting periods and credit for input tax against output tax.

26 Input tax allowable under section 25.

26A Disallowance of input tax where consideration not paid

26AADisapplication of disallowance under section 26A in insolvency

26ABAdjustment of output tax in respect of supplies under section 55A

26B Flat-rate scheme

27 Goods imported for private purposes.

28 Payments on account of VAT.

29 Invoices provided by recipients of goods or services.

Part II Reliefs, exemptions and repayments

Reliefs etc. generally available

29A Reduced rate

31 Exempt supplies ....

32 Relief on supply of certain second-hand goods.

33 Refunds of VAT in certain cases.

33A Refunds of VAT to museums and galleries

33BRefunds of VAT to Academies

33CRefunds of VAT to charities within section 33D

33DCharities to which section 33C applies

33EPower to extend refunds of VAT to other persons

34 Capital goods.

35 Refund of VAT to persons constructing certain buildings.

36A Relief from VAT on acquisition if importation would attract relief

Imports, overseas businesses etc

37VAT on importation of goods: reliefs etc

38 Importation of goods by taxable persons.

39 Repayment of VAT to those in business overseas.

39AApplications for forwarding of VAT repayment claims to other member States

40 Refunds in relation to new means of transport supplied to other member States.

Part IIIApplication of Act in particular cases

40ANorthern Ireland Protocol

41Application to the Crown.

41ASupply of goods or services by public bodies

42Local authorities.

43Groups of companies.

43AGroups: eligibility.

43AZASection 43A: control test

43AAPower to alter eligibility for grouping

43BGroups: applications.

43CGroups: termination of membership.

43DGroups: duplication

44Supplies to groups.

45Partnerships.

46Business carried on in divisions or by unincorporated bodies, personal representatives etc.

48VAT representatives and security.

49Transfers of going concerns.

50Terminal markets.

50AMargin schemes.

50BMargin schemes and export or removal of goods

51Buildings and land.

51BFace-value vouchers issued before 1 January 2019

51CVouchers issued on or after 1 January 2019

51DPostage stamps issued on or after 1 January 2019

52Trading stamp schemes.

53Tour operators.

55Customers to account for tax on supplies of gold etc.

55ACustomers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud

55BDeposit schemes: designation

55CDeposit schemes: value of supply

55DDeposit schemes: liability to account for VAT on deposit amounts

56Fuel for private use.

57Determination of consideration for fuel supplied for private use.

57AImportation following zero-rated free zone supply: deemed supply

Part IV Administration, collection and enforcement

General administrative provisions

58 General provisions relating to the administration and collection of VAT.

58ZAInternational VAT arrangements

Disclosure of avoidance schemes

58ADisclosure of avoidance schemes

58BPayment by cheque

Default surcharges and other penalties and criminal offences

59The default surcharge.

59ADefault surcharge: payments on account.

59BRelationship between sections 59 and 59A.

60VAT evasion: conduct involving dishonesty.

61VAT evasion: liability of directors etc.

62Incorrect certificates as to zero-rating etc.

63Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts.

64Repeated misdeclarations.

65Inaccuracies in section 55A statements

66Failure to submit section 55A statement

67Failure to notify and unauthorised issue of invoices.

67ABreach of controlled goods agreement

68Breaches of walking possession agreements.

69Breaches of regulatory provisions.

69ABreach of record-keeping requirements etc. in relation to transactions in gold.

69BBreach of record-keeping requirements imposed by directions

69CTransactions connected with VAT fraud

69DPenalties under section 69C: officers' liability

69EPublication of details of persons liable to penalties under section 69C

70Mitigation of penalties under sections 60, 63, 64 , 67, 69A and 69C.

71Construction of sections 60 to 70.

Assessments of VAT and other payments due

73Failure to make returns etc.

74Interest on VAT recovered or recoverable by assessment.

75Assessments in cases of acquisitions of certain goods by non-taxable persons.

76Assessment of amounts due by way of penalty ... .

76ASection 76: cases involving special accounting schemes

77Assessments: time limits and supplementary assessments.

77ZALate payment interest on amounts of VAT due

Liability for unpaid VAT of another

77AJoint and several liability of traders in supply chain where tax unpaid

Online marketplaces

77B Joint and several liability: sellers identified as non-compliant by the Commissioners

77BAJoint and several liability: non-UK sellers in breach of Schedule 1A registration requirement

77CJoint and several liability under section 77B or 77BA: assessments

77DJoint and several liability under section 77B or 77BA: interest

77EDisplay of VAT registration numbers

Liability of operators of online marketplaces for VAT in cases of deemed supply

77FException from liability under section 5A

Interest, repayment supplements etc. payable by Commissioners

78Interest in certain cases of official error.

78AAssessment for interest overpayments.

79Repayment supplement in respect of certain delayed payments or refunds.

80Credit for, or repayment of, overstated or overpaid VAT

80AArrangements for reimbursing customers.

80BAssessments of amounts due under section 80A arrangements.

80CAssessed amounts of overpayments etc deemed to be amounts of VAT

81Interest given by way of credit and set-off of credits.

Part VReviews and Appeals

82Meaning of “tribunal”

83AOffer of review

83BRight to require review

83CReview by HMRC

83DExtensions of time

83EReview out of time

83FNature of review etc

83FANature of review: penalties under Schedule 24 to FA 2021

83FBEffect of conclusions of review: penalties under Schedule 24 to FA 2021

83GBringing of appeals

84Further provisions relating to appeals.

85Settling appeals by agreement.

85APayment of tax on determination of appeal

85BPayment of tax where there is a further appeal

86Appeals to Court of Appeal.

87Enforcement of registered or recorded tribunal decisions etc.

Part VI Supplementary provisions

Change in rate of VAT etc. and disclosure of information

88 Supplies spanning change of rate etc.

89 Adjustments of contracts on changes in VAT.

90 Failure of resolution under Provisional Collection of Taxes Act 1968.

91 Disclosure of information for statistical purposes.

Interpretative provisions

92 Taxation under the laws of other member States etc.

93 Territories included in references to other member States etc.

94 Meaning of “business” etc.

95 Meaning of “new means of transport”.

95AMeaning of “online marketplace” and “operator” etc

96 Other interpretative provisions.

Supplementary provisions

97Orders, rules and regulations.

97A Place of supply orders: transitional provision.

98 Service of notices.

99 Refund of VAT to Government of Northern Ireland.

100 Savings and transitional provisions, consequential amendments and repeals.

101 Commencement and extent.

102 Short title.

SCHEDULE A1 Charge at Reduced Rate

1(1) Subject to the following provisions of this Schedule, the...

2For the purposes of this Schedule the following supplies are...

3(1) For the purposes of this Schedule supplies not within...

4(1) Paragraph 1(1)(a) (i)above shall be deemed to include combustible...

5(1) For the purposes of this paragraph—

6(1) In paragraph 1(4) above “women’s sanitary protection products” means...

7Interpretation of paragraph 1(5)

8Interpretation of paragraph 1(6): introductory

9Interpretation of paragraph 1(6): meaning of “qualifying conversion”

10Interpretation of paragraph 1(6): meaning of “changed number of dwellings conversion”

11Interpretation of paragraph 1(6): meaning of “house in multiple occupation conversion”

12Interpretation of paragraph 1(6): meaning of “special residential conversion”

13Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation

14Interpretation of paragraph 1(6): “qualifying conversion” includes related garage works

15Interpretation of paragraph 1(6): conversion not “qualifying” if planning consent and building control approval not obtained

16Interpretation of paragraph 1(6): meaning of “supply of qualifying services”

17Interpretation of paragraphs 11 to 14: meaning of “qualifying residential purpose”

18Interpretation of paragraph 1(7): introductory

19Paragraph 1(7) only applies where dwelling has been empty for at least 3 years

20Paragraph 1(7) only applies if planning consent and building control approval obtained

21Interpretation of paragraph 1(7): meaning of “supply of qualifying services”

22Interpretation of paragraph 1(6) and (7): meaning of “building materials”

SCHEDULE 1 Registration in respect of taxable supplies : UK establishment

Liability to be registered

1(1) Subject to sub-paragraphs (3) to (7) below, a person...

1A(1) Paragraph 2 below is for the purpose of preventing...

2(1) Without prejudice to paragraph 1 above, if the Commissioners...

3A person who has become liable to be registered under...

4(1) Subject to sub-paragraph (2) below, a person who has...

Notification of liability and registration

5(1) A person who becomes liable to be registered by...

6(1) A person who becomes liable to be registered by...

7(1) A person who becomes liable to be registered by...

8Where a person becomes liable to be registered by virtue...

Entitlement to be registered

9Where a person who is not liable to be registered...

10(1) Where a person who is not liable to be...

Notification of end of liability or entitlement etc

11A person registered under paragraph 5, 6 or 9 above...

12A person registered under paragraph 10 above who—

Cancellation of registration

13(1) Subject to sub-paragraph (4) below, where a registered person...

Exemption from registration

14(1) Notwithstanding the preceding provisions of this Schedule, where a...

Power to vary specified sums by order

15The Treasury may by order substitute for any of the...

16The value of a supply of goods or services shall...

17Any notification required under this Schedule shall be made in...

18In this Schedule “registrable” means liable or entitled to be...

19References in this Schedule to supplies are references to supplies...

SCHEDULE 1ARegistration in respect of taxable supplies: non-uk establishment

Liability to be registered

1(1) A person becomes liable to be registered under this...

2(1) A person does not become liable to be registered...

3A person is treated as having become liable to be...

4(1) A person does not cease to be liable to...

Notification of liability and registration

5(1) A person who becomes liable to be registered by...

6(1) A person who becomes liable to be registered by...

Notification of end of liability

7(1) A person registered under paragraph 5 or 6 who,...

Cancellation of registration

8(1) The Commissioners must cancel a person's registration under this...

9(1) The Commissioners may cancel a person's registration under this...

10In determining for the purposes of paragraphs 8 and 9...

11(1) The Commissioners may cancel a person's registration under this...

12Paragraphs 8 to 11 are subject to paragraph 18 of...

Exemption from registration

13(1) The Commissioners may exempt a person from registration under...

14Any notification required under this Schedule must be made in...

SCHEDULE 2Registration in respect of supplies from other member States

Liability to be registered

1(1) A person who— (a) is not registered under this...

2(1) Subject to sub-paragraph (2) below, a person who has...

Notification of liability and registration

3(1) A person who becomes liable to be registered under...

Request to be registered

4(1) Where a person who is not liable to be...

Notification of matters affecting continuance of registration

5(1) Any person registered under this Schedule who ceases to...

Cancellation of registration

6(1) Subject to paragraph 7 below, where a person registered...

Conditions of cancellation

7(1) The Commissioners shall not, under paragraph 6(1) above, cancel...

Power to vary specified sums by order

8The Treasury may by order substitute for any of the...

9Any notification required under this Schedule shall be made in...

10For the purposes of this Schedule a supply of goods...

SCHEDULE 3Registration in respect of acquisitions from other member States

Liability to be registered

1(1) A person who— (a) is not registered under this...

2(1) Subject to sub-paragraph (2) below, a person who has...

Notification of liability and registration

3(1) A person who becomes liable to be registered under...

Entitlement to be registered etc

4(1) Where a person who is not liable to be...

Notification of matters affecting continuance of registration

5(1) Any person registered under this Schedule who ceases to...

Cancellation of registration

6(1) Subject to paragraph 7 below, where a person registered...

Conditions of cancellation

7(1) The Commissioners shall not, under paragraph 6(1) above, cancel...

Exemption from registration

8(1) Notwithstanding the preceding provisions of this Schedule, where a...

Power to vary specified sums by order

9The Treasury may by order substitute for any of the...

10Any notification required under this Schedule shall be made in...

11For the purposes of this Schedule an acquisition of goods...

SCHEDULE 3A Registration in respect of disposals of assets for which a VAT repayment is claimed

Liability to be registered

1(1) A person who is not registered under this Act,...

2A person who has become liable to be registered under...

Notification of liability and registration

3(1) A person who becomes liable to be registered by...

4(1) A person who becomes liable to be registered by...

Notification of end of liability

5(1) Subject to sub-paragraph (2) below, a person registered under...

Cancellation of registration

6(1) Subject to sub-paragraph (3) below, where the Commissioners are...

Exemption from registration

7(1) Notwithstanding the preceding provisions of this Schedule, where a...

8Any notification required under this Schedule shall be made in...

9(1) For the purposes of this Schedule a supply of...

SCHEDULE 3BElectronic, telecommunication and broadcasting services: non-union scheme

Persons registered under this Schedule are to be registered in...

SCHEDULE 3BAElectronic, telecommunication and broadcasting services: Union scheme

In this Schedule— (a) Parts 2 and 3 establish a...

SCHEDULE 4 Matters to be treated as supply of goods or services

1(1) Any transfer of the whole property in goods is...

2 Matters to be treated as supply of goods or services

3The supply of any form of power, heat, refrigeration or...

4The grant, assignment or surrender of a major interest in...

5(1) Subject to sub-paragraph (2) below, where goods forming part...

6(1) Where, in a case not falling within paragraph 5(1)...

7Where in the case of a business carried on by...

8(1) Where a person ceases to be a taxable person,...

9(1) Subject to sub-paragraphs (2) and (3) below, paragraphs 5...

SCHEDULE 4APlace of supply of services: special rules

Part 1General exceptions

Services relating to land

1(1) A supply of services to which this paragraph applies...

Passenger transport

2(1) A supply of services consisting of the transportation of...

Hiring of means of transport

3(1) A supply of services consisting of the short-term hiring...

Cultural, educational and entertainment services etc

4. . . . . . . . . ....

Restaurant and catering services: general

5A supply of restaurant or catering services is to be...

EC on-board restaurant and catering services

6(1) A supply of services consisting of

Hiring of goods

7(1) Where— (a) a supply of services consisting of the...

...broadcasting services

8(1) This paragraph applies to a supply of services consisting...

Part 2Exceptions relating to supplies made to relevant business person

Electronically-supplied services

9(1) Where— (a) a supply of services consisting of the...

Admission to cultural, educational and entertainment activities etc

9A(1) A supply to a relevant business person of services...

Transport of goods

9BWhere— (a) a supply of services to a relevant business...

Ancillary transport services

9C(1) Where— (a) a supply of services to a relevant...

Repair services: contracts of insurance

9D(1) This paragraph applies to a supply of services consisting...

Telecommunication services

9E(1) This paragraph applies to a supply of services to...

Part 3Exceptions relating to supplies not made to relevant business person

10(1) A supply of services to which this paragraph applies...

Transport of goods: general

11(1) A supply of services to a person who is...

Intra-Community transport of goods

12A supply of services to a person who is not...

Ancillary transport services

13(1) A supply to a person who is not a...

Long-term hiring of means of transport

13A(1) A supply to a person who is not a...

Valuation services etc

14A supply to a person who is not a relevant...

Cultural, educational and entertainment services etc

14A(1) A supply to a person who is not a...

Electronically supplied, telecommunication and broadcasting services

15(1) A supply to a person who is not a...

Other services provided to recipient belonging outside United Kingdom and the Isle of Man

16(1) A supply consisting of the provision to a person...

SCHEDULE 4BCall-off stock arrangements

Where this Schedule applies

Removal of the goods not to be treated as a supply

Goods transferred to the customer within 12 months of arrival

Relevant event occurs within 12 months of arrival

Goods not transferred and no relevant event occurs within 12 months of arrival

Exception to paragraphs 4 and 5: goods returned to origin State

Meaning of “relevant event”

Record keeping by the supplier

Record keeping by the customer

SCHEDULE 5 Services supplied where received

1Transfers and assignments of copyright, patents, licences, trademarks and similar...

2Advertising services.

3Services of consultants, engineers, consultancy bureaux, lawyers, accountants and other...

4Acceptance of any obligation to refrain from pursuing or exercising,...

5Banking, financial and insurance services (including reinsurance, but not including...

5AThe provision of access to, and of transport or transmission...

6The supply of staff.

7The letting on hire of goods other than means of...

7ATelecommunications services, that is to say services relating to the...

7BRadio and television broadcasting services.

7CElectronically supplied services, for example— (a) website supply, web-hosting and...

8The services rendered by one person to another in procuring...

9Any services not of a description specified in paragraphs 1...

10Section 8(1) shall have effect in relation to any service—...

SCHEDULE 5A Goods Eligible to be Fiscally Warehoused

SCHEDULE 6 Valuation: special cases

Part 1Valuation of supplies of fuel for private use

Option for valuation on flat-rate basis

A1(1) This paragraph applies if, in a prescribed accounting period,...

B1(1) The Treasury must, by order, make provision about the...

C1(1) For the purposes of this Part of this Schedule—...

Part 2 Other Provisions

1(1) Where— (a) the value of a supply made by...

1A(1) Where— (a) the value of a supply made by...

2Where— (a) the whole or part of a business carried...

2A(1) This paragraph applies if— (a) a taxable person (“P”)...

3(1) Where— (a) any goods whose supply involves their removal...

4(1) Sub-paragraph (2) applies where— (a) goods or services are...

5 Valuation: special cases

6(1) Where there is a supply of goods by virtue...

7(1) Where there is a supply of services by virtue...

8Where any supply of services is treated by virtue of...

8A(1) This paragraph applies where— (a) a supply (“the intra-group...

9(1) This paragraph applies where a supply of services consists...

10(1) This paragraph applies to a supply of goods or...

11(1) Subject to the following provisions of this paragraph, where—...

11A(1) Sub-paragraph (2) applies to goods that—

12Regulations may require that in prescribed circumstances there is to...

13A direction under paragraph 1 or 2 above may be...

SCHEDULE 7Valuation of acquisitions from other member states: special cases

1(1) Where, in the case of the acquisition of any...

2(1) Where, in such cases as the Commissioners may by...

3(1) Where goods are acquired from another member State in...

4(1) Subject to the following provisions of this paragraph, where—...

5In this Schedule— “ relevant transaction ”, in relation to...

SCHEDULE 7A CHARGE AT REDUCED RATE

Part 1INDEX TO REDUCED-RATE SUPPLIES OF GOODS AND SERVICES

Part 2THE GROUPS

Group 1 — Supplies of domestic fuel or power

1Supplies for qualifying use of— (a) coal, coke or other...

1Matters included or not included in the supplies

2Meaning of “fuel oil”, “gas oil” and “kerosene”

3Meaning of “qualifying use”

4Supplies only partly for qualifying use

5Supplies deemed to be for domestic use

6Other supplies that are for domestic use

7Interpretation of paragraph 6

Group 2 — Installation of energy-saving materials from 1st April 2027

1Relevant supplies of services of installing energy-saving materials in —...

2Relevant supplies of energy-saving materials by a person who installs...

3The supply, in a case not falling within item 2,...

1Meaning of “energy-saving materials”

1AInstallation of heat pumps

2Meaning of “residential accommodation”

3Meaning of “use for a relevant charitable purpose”

3Meaning of “use for a relevant charitable purpose”

6Meaning of “relevant supplies”

Group 3 — Grant-funded installation of heating equipment or security goods or connection of gas supply

1Supplies to a qualifying person of any services of installing...

2Supplies of heating appliances made to a qualifying person by...

3Supplies to a qualifying person of services of connecting, or...

4Supplies of goods made to a qualifying person by a...

5Supplies to a qualifying person of services of installing, maintaining...

6Supplies of goods made to a qualifying person by a...

7Supplies consisting in the leasing of goods that form the...

8Supplies of goods that form the whole or part of...

8ASupplies , so far as not falling within Group 23...

8BSupplies , so far as not falling within Group 23...

9Supplies to a qualifying person of services of installing qualifying...

10Supplies of qualifying security goods made to a qualifying person...

1Supply only included so far as grant-funded

2Meaning of “relevant scheme”

3Apportionment of grants that also cover other supplies

4Meaning of “heating appliances”

4AMeaning of “central heating system”

4BMeaning of “renewable source heating system”

5Meaning of “qualifying security goods”

6Meaning of “qualifying person”

Group 4 — Women’s sanitary products

Group 5 — Children’s car seats

1Supplies of children’s car seats. NOTES:

1Meaning of “children’s car seats”

2Meaning of “safety seat”

2AMeaning of “related base unit”

3Meaning of “related wheeled framework”

4Meaning of “booster seat”

5Meaning of “booster cushion”

Group 6 — Residential conversions

1The supply, in the course of a qualifying conversion, of...

2The supply of building materials if— (a) the materials are...

1Supplies only partly within item 1

2Meaning of “qualifying conversion”

3Meaning of “changed number of dwellings conversion”

4Meaning of “single household dwelling” and “multiple occupancy dwelling”

5Meaning of “house in multiple occupation conversion”

6Meaning of “use for a relevant residential purpose”

7Meaning of “special residential conversion”

8Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation

9“Qualifying conversion” includes related garage works

10Conversion not “qualifying” if planning consent and building control approval not obtained

11Meaning of “supply of qualifying services”

12Meaning of “building materials”

Group 7 — RESIDENTIAL RENOVATIONS AND ALTERATIONS

1The supply, in the course of the renovation or alteration...

2The supply of building materials if— (a) the materials are...

1Supplies only partly within item 1

2Meaning of “alteration” and “qualifying residential premises”

3Items 1 and 2 only apply where premises have been empty for at least 2 years

3AItems 1 and 2 apply to related garage works

4Items 1 and 2 only apply if planning consent and building control approval obtained

4AItems 1 and 2 only apply if building used for relevant residential purpose is subsequently used solely for that purpose

5Meaning of “supply of qualifying services”

6Meaning of “building materials”

Group 8— CONTRACEPTIVE PRODUCTS

1Supplies of contraceptive products, other than relevant exempt supplies. NOTES:...

Group 9— WELFARE ADVICE OR INFORMATION

1Supplies of welfare advice or information by—

Group 10 – INSTALLATION OF MOBILITY AIDS FOR THE ELDERLY

1The supply of services of installing mobility aids for use...

2The supply of mobility aids by a person installing them...

Group 11 — SMOKING CESSATION PRODUCTS

1Supplies of pharmaceutical products designed to help people to stop...

GROUP 12CARAVANS

2The supply of such services as are described in paragraph...

GROUP 13CABLE-SUSPENDED PASSENGER TRANSPORT SYSTEMS

Group 14 — Course of Catering

1Supplies in the course of catering of—

Group 15 — Holiday accommodation etc

1Any supply which, because it falls within paragraph (d), (e)...

Group 16 — Shows and certain other attractions

1Supplies of a right of admission to shows, theatres, circuses,...

SCHEDULE 8Zero-rating

Part IIndex to zero-rated supplies of goods and services

Part IIThe Groups

Group 1— Food

2Animal feeding stuffs.

3Seeds or other means of propagation of plants comprised in...

4Live animals of a kind generally used as, or yielding...

2Confectionery, not including cakes or biscuits other than biscuits wholly...

3Beverages chargeable with alcohol duty under Part 2 of the...

4Other beverages (including fruit juices and bottled waters) and syrups,...

4ASports drinks that are advertised or marketed as products designed...

5Any of the following when packaged for human consumption without...

6Pet foods, canned, packaged or prepared; packaged foods (not being...

7Goods described in items 1, 2 and 3 of the...

Items overriding the exceptions

2Drained cherries.

3Candied peels.

4Tea, mateg, herbal teas and similar products, and preparations and...

5Cocoa, coffee and chicory and other roasted coffee substitutes, and...

6Milk and preparations and extracts thereof.

7Preparations and extracts of meat, yeast or egg.

Group 2— Sewerage services and water

2The supply, for use otherwise than in connection with the...

Group 3— Books, etc.

2Newspapers, journals and periodicals.

3Children’s picture books and painting books.

4Music (printed, duplicated or manuscript).

5Maps, charts and topographical plans.

6Covers, cases and other articles supplied with items 1 to...

7The publications listed in Items 1 to 3 when supplied...

Group 4— Talking books for the blind and disabled and wireless sets for the blind

2The supply to a charity of— (a) wireless receiving sets;...

GROUP 5-CONSTRUCTION OF BUILDINGS, ETC.

2The supply in the course of the construction of—

3The supply to a relevant housing association in the course...

4The supply of building materials to a person to whom...

GROUP 6—PROTECTED BUILDINGS

2. . . . . . . . . ....

3. . . . . . . . . ....

Group 7— International services

2The supply of services consisting of the making of arrangements...

Group 8— Transport

1The supply, repair or maintenance of a qualifying ship or...

2The supply, repair or maintenance of a qualifying aircraft or...

2AThe supply of parts and equipment, of a kind ordinarily...

2BThe supply of life jackets, life rafts, smoke hoods and...

3(a) The supply to and repair or maintenance for a...

4Transport of passengers— (a) in any vehicle... designed or adapted...

5The transport of goods— (a) in the course of an...

6 Any services provided for— (a) the handling of ships, aircraft...

6ZA Any services provided in an airport that is not a...

6ZBAny services provided in the United Kingdom for the handling...

6AAir navigation services.

7Pilotage services.

8Salvage or towage services.

9Any services supplied for or in connection with the surveying...

10The making of arrangements for— (a) the supply of, or...

11The supply— (a) of services consisting of

12The supply of a designated travel service to be enjoyed...

13. . . . . . . . . ....

Group 9— Caravans and houseboats

2Houseboats being boats or other floating decked structures designed or...

3The supply of such services as are described in paragraph...

Group 10— Gold

2The supply, by a member of the London Gold Market...

Group 11— Bank notes

Group 12— Drugs, medicines, aids for the disabled, etc.

1A. . . . . . . . . ....

2The supply to a disabled person for domestic or his...

2A(1) The supply of a motor vehicle (other than a...

2B(1) The supply of a qualifying motor vehicle (other than...

3The supply to a disabled person of services of adapting...

4The supply to a charity of services of adapting goods...

5The supply to a disabled person or to a charity...

6The supply of goods in connection with a supply described...

7The supply to a disabled person or to a charity...

8The supply to a disabled person of a service of...

9The supply to a charity of a service described in...

10The supply to a disabled person of a service of...

11The supply to a charity of a service of providing,...

12The supply to a charity of a service of providing,...

13The supply of goods in connection with a supply described...

14The letting on hire of a motor vehicle for a...

15The sale of a motor vehicle which had been let...

16The supply to a disabled person of services necessarily performed...

17The supply to a charity providing a permanent or temporary...

18The supply of goods in connection with a supply described...

19The supply to a disabled person for domestic or his...

20The supply of services necessarily performed by a control centre...

Group 13— Imports, exports etc.

2The supply to or by an overseas authority, overseas body...

3The supply to an overseas authority, overseas body or overseas...

Group 14— Tax-free shops

Group 15— Charities etc.

1The sale, or letting on hire, by a charity of...

1AThe sale, or letting on hire, by a taxable person...

2The donation of any goods for any one or more...

3The export of any goods by a charity ....

4The supply of any relevant goods for donation to a...

5The supply of any relevant goods to an eligible body...

6Repair and maintenance of relevant goods owned by an eligible...

7The supply of goods in connection with the supply described...

8The supply to a charity of a right to promulgate...

8AA supply to a charity that consists in the promulgation...

8BThe supply to a charity of services of design or...

8CThe supply to a charity of goods closely related to...

9The supply to a charity, providing care or medical or...

10The supply to a charity of a substance directly used...

Group 16— Clothing and footwear

2The supply to a person for use otherwise than by...

3Protective helmets for wear by a person driving or riding...

GROUP 17—EMISSIONS ALLOWANCES

. . . . . . . . . ....

Group 19 - women's sanitary products

Group 20—Personal Protective Equipment (Coronavirus)

GROUP 21ONLINE MARKETPLACES (DEEMED SUPPLY)

1A supply by a person established outside the United Kingdom...

GROUP 22FREE ZONES

1The supply by one free zone business (“A”) to another...

GROUP 23INSTALLATION OF ENERGY-SAVING MATERIALS IN ENGLAND AND WALES AND SCOTLAND FROM 1 APRIL 2022 TO 31 MARCH 2027 , and in Northern Ireland from 1st May 2023 to 31st March 2027

1Relevant supplies of services of installing energy-saving materials in —...

2Relevant supplies of energy-saving materials by a person who installs...

1Meaning of “energy-saving materials”

2Meaning of “residential accommodation”

3Meaning of “relevant supplies”

4Installation of heat pumps

5Meaning of “use for a relevant charitable purpose”

SCHEDULE 9 Exemptions

Part I Index to exempt supplies of goods and services

Part IIThe Groups

Group 1— Land

Group 2 — Insurance

1Insurance transactions and reinsurance transactions.

4The provision by an insurance broker or insurance agent of...

Group 3— Postal services

2The supply of goods by a universal service provider which...

Group 4— Betting, gaming , dutiable machine games and lotteries

1AThe provision of any facilities for the playing of dutiable...

2The granting of a right to take part in a...

Group 5— Finance

2The making of any advance or the granting of any...

2AThe management of credit by the person granting it.

3The provision of the facility of instalment credit finance in...

4The provision of administrative arrangements and documentation and the transfer...

5The provision of intermediary services in relation to any transaction...

5AThe underwriting of an issue within item 1 or any...

6The issue, transfer or receipt of, or any dealing with,...

7. . . . . . . . . ....

8The operation of any current, deposit or savings account.

9The management of— (a) an authorised open-ended investment company; or...

10The management of a closed-ended collective investment undertaking.

Group 6— Education

2The supply of private tuition, in a subject ordinarily taught...

3The provision of examination services— (a) by or to an...

4The supply of any goods or services (other than examination...

5The provision of vocational training, and the supply of any...

5AThe provision of education or vocational training and the supply,...

5BThe provision of education or vocational training and the supply,...

5CThe provision of education or vocational training and the supply,...

6The provision of facilities by— (a) a youth club or...

Group 7— Health and welfare

2The supply of any services consisting in the provision of...

2AThe supply of any services or dental prostheses by a...

3The supply of any services consisting in the provision of...

4The provision of care or medical or surgical treatment and,...

5The provision of a deputy for a person registered in...

7Products for therapeutic purposes, derived from human blood.

8Human (including foetal) organs or tissue for diagnostic or therapeutic...

9The supply by— (a) a charity, (b) a state-regulated private...

10The supply, otherwise than for profit, of goods and services...

11The supply of transport services for sick or injured persons...

Group 8— Burial and cremation

2The making of arrangements for or in connection with the...

Group 9— SUBSCRIPTIONS TO TRADE UNIONS, PROFESSIONAL AND OTHER PUBLIC INTEREST BODIES

Group 10— Sport, sports competitions and physical education

2The grant, by an eligible body established for the purposes...

3The supply by an eligible body to an individual ......

Group 11— Works of art etc

2The disposal of an object with respect to which inheritance...

3The disposal of property with respect to which inheritance tax...

4The disposal of an asset in a case in which...

GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHER QUALIFYING BODIES

2The supply of goods and services by a qualifying body...

3The supply of goods and services by a charity or...

GROUP 13— CULTURAL SERVICES ETC

2The supply by an eligible body of a right of...

GROUP 14—SUPPLIES OF GOODS WHERE INPUT TAX CANNOT BE RECOVERED

GROUP 15—INVESTMENT GOLD

2The grant, assignment or surrender of any right, interest, or...

3The supply, by a person acting as agent for a...

GROUP 16 — SUPPLIES OF SERVICES BY GROUPS INVOLVING COST SHARING

SCHEDULE 9ZAVAT on acquisitions in Northern Ireland from member States

PART 1Charge to VAT for acquisitions in Northern Ireland from member States

1(1) VAT is charged, in accordance with this Schedule, on...

Scope of NI acquisition VAT

2(1) NI acquisition VAT is charged on any acquisition from...

Meaning of acquisition of goods from a member State

3(1) References in this Act to the acquisition of goods...

Time of acquisition

4(1) For the purposes of this Act, the normal rule...

Place of acquisition

5(1) For the purposes of this Act, the normal rule...

Acquisitions from persons belonging in member States

6(1) Sub-paragraph (2) applies where— (a) a person (“the original...

Identification of persons for the purposes of VAT in Northern Ireland

7(1) The Commissioners may by regulations make provision for the...

PART 2Valuation of acquisitions

Valuation of acquisitions from member States

8(1) For the purposes of this Act the value of...

Transactions below market value

9(1) Where, in the case of the acquisition of any...

Value where goods subject to excise duty etc

10(1) This paragraph applies, in such cases as the Commissioners...

Transfer or disposal for no consideration

11(1) Where goods are acquired from a member State in...

Foreign currency transactions

12(1) Subject to the following provisions of this paragraph, where—...

Meaning of “relevant transaction” and “relevant time”

13In this Part of this Schedule— “ relevant transaction ”,...

PART 3Payment of NI acquisition VAT by taxable persons

Input tax and output tax

14(1) NI acquisition VAT is input tax in relation to...

Payment of NI acquisition VAT

15(1) A taxable person must account for and pay NI...

PART 4Reliefs etc

16(1) NI acquisition VAT is charged at the rate of...

Zero-rating and exempt acquisitions

17(1) Section 30(3) (zero-rating) applies to an acquisition of goods...

Refunds and reliefs

18(1) Sections 33 to 33C, 33E and 34 apply to...

Refund of NI acquisition VAT to persons constructing certain buildings

18A(1) Where— (a) a person carries out works to which...

Refunds in relation to new means of transport supplied to member States

19(1) Where a person who is not a taxable person...

PART 5Application of Act to acquisitions in particular cases

Crown application

20Subsections (3) and (4) of section 41 (application to the...

Groups of companies

21(1) Section 43 (groups of companies) applies to an acquisition...

22(1) Subsection (1) of section 45 (partnerships) applies to persons...

Unincorporated bodies, personal representative etc

23(1) In section 46 (business carried on in divisions or...

24(1) Where goods are acquired from a member State by...

VAT representatives

25Subsection (1)(a) of section 48 (VAT representatives and security) applies...

26Section 50A(5) (margin schemes) has effect as if after “supply,”...

PART 6Administration, collection and enforcement

Breaches of regulatory provisions

27(1) Section 69(1) (breaches of regulatory provisions) applies to a...

28(1) Any reference in section 72(1) or (8) (offences)—

Failure to make returns

29(1) Subsection (3) of section 73 (failure to make returns...

Interest on VAT

30Paragraph (c) of Section 74(1) applies to a person who...

Assessment in cases of acquisitions of certain goods by non-taxable persons

31(1) Where a person who has, at a time when...

Assessment of amounts due

32Section 77 (time limits and supplementary assessments) has effect as...

Credit for, or repayment of, overstated or overpaid VAT

33In section 80 (credit for, or repayment of, overstated or...

PART 7Appeals and supplementary provision

34(1) The following matters are to be treated as if...

Supplies spanning change of rate etc

35(1) This paragraph applies where there is a change in...

Failure of resolution under Provisional Collection of Taxes Act 1968

36(1) Where— (a) by virtue of a resolution having effect...

Refund of VAT to Government of Northern Ireland

37(1) Section 99 (refund of VAT to Government of Northern...

PART 8Registration in respect of acquisitions from member States

Liability to be registered

38(1) A person who— (a) is not registered under this...

39(1) A person who has become liable to be registered...

Notification of liability and registration

40(1) A person who becomes liable to be registered under...

Entitlement to be registered etc

41(1) Where a person who is not liable to be...

Notification of matters affecting continuance of registration

42(1) Any person registered under this Part of this Schedule...

Cancellation of registration

43(1) Where a person registered under this Part of this...

Exemption from registration

44(1) Where a person who makes or intends to make...

Power to vary specified sums by regulations

45The Treasury may by regulations substitute for any of the...

46Any notification required under this Part of this Schedule must...

Meaning of relevant acquisition

47For the purposes of this Part of this Schedule “...

PART 9Registration in respect of distance sales from the EU to Northern Ireland

Liability to be registered

48(1) A person who— (a) is not registered under this...

49(1) A person who has become liable to be registered...

Notification of liability and registration

50(1) A person who becomes liable to be registered under...

Request to be registered

51(1) Where a person who is not liable to be...

Notification of matters affecting continuance of registration

52(1) Any person registered under this Part of this Schedule...

Cancellation of registration

53(1) Where a person registered under this Part of this...

Power to vary specified sums by regulations

54The Treasury may by regulations substitute for any of the...

55Any notification required under this Part of this Schedule must...

Meaning of relevant supply

56For the purposes of this Part of this Schedule “...

PART 10Call-off stock arrangements

Where this Part of this Schedule applies

57(1) This Part of this Schedule applies where—

Removal of the goods not to be treated as a supply

58The removal of the goods from the origin territory is...

Goods transferred to the customer within 12 months of arrival

59(1) The rules in sub-paragraph (2) apply if—

Relevant event occurs within 12 months of arrival

60(1) The rules in sub-paragraph (2) apply (subject to paragraph...

Goods not transferred and no relevant event occurs within 12 months of arrival

61(1) The rules in sub-paragraph (2) apply (subject to paragraph...

Exception to paragraphs 60 and 61: goods returned to origin territory

62The rules in paragraphs 60(2) and 61(2) do not apply...

Meaning of “relevant event”

63(1) For the purposes of this Part of this Schedule...

Record keeping by the supplier

64In a case where the origin territory is Northern Ireland,...

Record keeping by the customer

65(1) In a case where the destination territory is Northern...

PART 11Modification of other Schedules

Registration in respect of taxable supplies: UK establishment (Schedule 1)

66(1) Paragraph 1 of Schedule 1 (registration in respect of...

Registration in respect of taxable supplies: non-UK establishment (Schedule 1A)

67Paragraph 3 of Schedule 1A (registration in respect of taxable...

Registration: disposals of assets where repayment is claimed (Schedule 3A)

68Paragraph 1 of Schedule 3A (registration in respect of disposals...

Valuation of supplies: special cases (Schedule 6)

69(1) Paragraph 1A of Schedule 6 (valuation: special cases) has...

Zero-rating (Schedule 8)

70Group 12 in Part 2 of Schedule 8 (zero-rating: drugs...

Exempt supplies (Schedule 9)

71Group 14 in Part 2 of Schedule 9 (exemptions: supplies...

Avoidance (Schedules 9A and 11A)

72(1) Paragraph 1(5) of Schedule 9A (anti-avoidance provisions: groups) has...

Accounting for VAT and payment of VAT (Schedule 11)

73(1) Regulations under this paragraph may require the submission to...

Administration, collection and enforcement (Schedule 11)

74(1) Paragraph 2 of Schedule 11 has effect as if—...

PART 12Modification of other Acts

Diplomatic privileges etc

75(1) The following provisions apply to NI acquisition VAT as...

Customs and Excise Duties (General Reliefs) Act 1979

76Section 13 of the Customs and Excise Duties (General Reliefs)...

Vehicle Excise and Registration Act 1994

77Section 8 of the Vehicle Excise and Registration Act 1994...

Finance Act 2008

78(1) Paragraph 11 of Schedule 36 to the Finance Act...

Finance Act 2016

79Schedule 18 to the Finance Act 2016 (serial tax avoidance)...

Finance (No. 2) Act 2017

80Schedule 17 to the Finance (No. 2) Act 2017 (disclosure...

PART 13Interpretive provisions

Taxation under the laws of member States etc

81(1) References in this Act, in relation to a member...

Territories included in references to member States etc

82(1) The Commissioners may by regulations provide for the territory...

Meaning of “new means of transport”

83(1) In this Act “means of transport” in the expression...

VAT charged in a member State

84Where the context requires it, references in this Schedule to...

SCHEDULE 9ZBGoods removed to or from Northern Ireland and supply rules

PART 1Importations

1(1) The importation of Union goods into the United Kingdom...

Valuation of imports

2(1) For the purposes of this Act, the value of...

PART 2Movements between Northern Ireland and Great Britain

Movements between Northern Ireland and Great Britain

3(1) A supply of goods that involves the removal of...

Liability for VAT on movements between Great Britain and Northern Ireland

4(1) This paragraph applies to a removal of goods from...

Valuation of goods removed from Northern Ireland to Great Britain

5(1) This paragraph applies where goods are removed from Northern...

Relief for qualifying Northern Ireland goods

6(1) No VAT is to be charged on the removal...

Zero-rating of supplies made before declaration on removal

7Item 1 of Group 13 of Schedule 8 (zero-rating)—

PART 3Modifications in relation to exports

Movements of goods by charities

8Subsection (5) of Section 30 (export by charities treated as...

Goods exported from Northern Ireland

9Section 30(6) (zero-rating of exports by supplier) has effect as...

Zero-rating regulations

10Subsection (8) of section 30 (power to zero-rate supplies where...

Zero-rating of supply of exported goods let on hire

11Section 30(9) (zero-rating of supply of exported goods let on...

Application of section 30(10)

12(1) Where a supply of goods has been zero-rated under...

Relief from VAT on importation of goods

13(1) Section 37 (relief from VAT on importation of goods)...

Schedule 8: modifications to Group 13 and 15

14(1) Item 3 of Group 13 of Schedule 8 (zero-rating)...

PART 4Warehouses

Modification of sections 18 and 18A

15(1) Section 18 (place and time of supply) has effect...

Place and time of supply: Northern Ireland warehouses

16(1) A supply of goods, or an acquisition of goods...

Northern Ireland fiscal warehouses

17(1) The Commissioners may, if it appears to them proper,...

Conversion of relevant fiscal warehouses etc

18(1) Sub-paragraph (2) applies to any place in Northern Ireland...

Northern Ireland fiscal warehouses: relief

19(1) Sub-paragraphs (5) and (6) apply where—

Modification of section 18B

20Section 18B(5) (fiscally warehoused goods: relief) has effect as if...

Northern Ireland warehouses and fiscal warehouses: services

21(1) Section 18C has effect as if any reference to—...

Removal from warehousing: accountability

22(1) This paragraph applies to any supply to which paragraph...

Deficiency in Northern Ireland fiscally warehoused goods

23(1) Section 18E applies— (a) to goods which have been...

Incorrect Northern Ireland fiscal warehousing certificates

24(1) Where— (a) a person who makes, or is to...

Supplementary provision

25(1) In this Part of this Schedule— “ eligible goods...

Modification of other provisions

26(1) Paragraph 3 of Schedule 6 (valuation: special cases) has...

PART 5Rules relating to particular supplies

Supplies of gas, electricity or heat

27(1) Paragraph 3(1) (zero-rating of supplies involving removal of goods...

Time of supply involving both a supply and an acquisition

28(1) Where any supply of goods involves both—

Distance selling between EU and Northern Ireland: place of supply

29(1) Goods whose place of supply is not determined under...

Removal of business assets to be treated as a supply of goods

30(1) A person carrying on a business makes a supply...

Application of section 43 (company groups) to goods in Northern Ireland

31Subsection (1)(a) of Section 43 (disregard of supplies between members...

Partially exempt supplies

31A(1) A removal of goods from Great Britain to Northern...

Movement of own goods from Great Britain to Northern Ireland for non-business purposes

31B(1) A removal of goods from Great Britain to Northern...

PART 6Northern Ireland and the Isle of Man

Application of Part 2 of this Schedule

32(1) Paragraph 3(1) (zero-rating of supply of goods removed from...

Modifications in relation to exports: goods removed to Isle of Man

33(1) Subsection (8) of section 30 (power to zero-rate supplies...

34Part 4 (warehouses) has effect as if any reference to...

35Nothing in this Part of this Schedule is to be...

PART 7Supplies from a member State to Great Britain via Northern Ireland: registration

36(1) Part 3 of Schedule 9ZC (liability to be registered...

SCHEDULE 9ZCOnline sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol

PART 1Modification of this Act

1Except in relation to a removal to which paragraph 6(3A)...

1ASection 5A has effect as if in subsection (1)(c)(ii) after...

1BThis Act has effect as if after section 5A there...

2Section 77F (exception from liability under section 5A) has effect...

2AIn Part 2 of Schedule 8 (zero-rating: the groups), Group...

3(1) In Schedule 11, paragraph 6 has effect subject to...

3ASchedule 11 has effect as if after paragraph 6 there...

3B(1) Sub-paragraph (2) applies (instead of section 6) to a...

4(1) Sub-paragraph (2) applies, instead of section 15(4) and (5)...

4A(1) Sub-paragraph (2) applies, instead of paragraph 4(3) , (3A)...

PART 2Modification of the Value Added Tax (Imported Goods) Relief Order 1984

5(1) In Schedule 2 to the Value Added Tax (Imported...

PART 2AModification of the Value Added Tax Regulations 1995

5A(1) In the Value Added Tax Regulations 1995 (S.I. 1995/2518),...

PART 3Registration

Liability to be registered

6(1) A person who is treated as having imported goods...

7(1) A person who has become liable to be registered...

Notification of liability and registration

8(1) A person who becomes liable to be registered under...

Entitlement to be registered etc

9(1) Where a person who is not liable to be...

Notification of matters affecting continuance of registration

10(1) Any person registered under this Schedule who ceases to...

Cancellation of registration

11(1) Where a person registered under this Schedule satisfies the...

12Any notification required under this Part of this Schedule must...

Meaning of relevant supply

13For the purposes of this Part of this Schedule a...

Modification of the Finance Act 2008

14Paragraph 1 of Schedule 41 to the Finance Act 2008...

SCHEDULE 9ZDDistance selling of goods from Northern Ireland: special accounting scheme

PART 1Introduction

1In this Schedule— (a) Parts 2 and 3 establish a...

“Scheme supply”

2For the purposes of this Schedule, “ scheme supply ”...

PART 2Registration

3Persons registered under the OSS scheme are to be registered...

Persons who may be registered

4(1) A person (“P”) may register under the OSS scheme...

Becoming registered

5(1) The Commissioners must register a person (“P”) under the...

Date on which registration takes effect

6Where a person (“P”) is registered under this Schedule, P's...

Further provision about registration

7The Commissioners may, by means of a notice published by...

Notification of changes etc

8(1) A person (“P”) registered under the OSS scheme must...

Cancellation of registration

9The Commissioners must cancel the registration of a person (“P”)...

PART 3Liability, returns, payment etc

Liability to pay ... VAT to Commissioners

10(1) This paragraph applies where a person (“P”)—

OSS scheme returns

11(1) A person (“P”) who is or has been registered...

OSS scheme returns: further requirements

12(1) An OSS scheme return is to be made out...

13(1) A person who is required to submit an OSS...

Availability of records

14(1) A person (“P”) who is registered under the OSS...

Amounts required to be paid to member States

15Section 44 of the Commissioners for Revenue and Customs Act...

Persons registered under the OSS scheme who are also registered under this Act

15A(1) A person (“ P ”) who—

PART 4Persons registered under non-UK special accounting schemes

Meaning of “a non-UK scheme”

16(1) In this Schedule “ a non-UK scheme ” means...

Exemption from requirement to register under this Act

17(1) A participant in a non-UK scheme is not required...

De-registration

18(1) Sub-paragraph (2) applies where a person (“P”) who is...

Scheme participants who are also registered under this Act

19(1) A person (“P”) who— (a) is a participant in...

Value of supplies to connected persons

20In paragraph 1 of Schedule 6 (valuation: supply to connected...

Refund of VAT on supplies of goods and services supplied to scheme participant

21The power of the Commissioners to make regulations under section...

Availability of records

21A(1) A person (“P”) who is a participant in a...

PART 5Collection of ...UK VAT

Assessments: general modifications of section 73

22(1) For the purposes of this Schedule, section 73 (failure...

Assessments in connection with increase in consideration: modifications

23(1) Sub-paragraphs (2) and (3) make modifications of section 73...

Assessments: consequential modifications

24References to prescribed accounting periods in section 77 (assessments: time...

Deemed amendments of ... returns

25(1) Where a person who has made an OSS scheme...

Interest on VAT: “reckonable date”

26(1) Sub-paragraph (2) states the “ reckonable date ” for...

Default surcharge: notice of special surcharge period

27(1) A person who is required to make an OSS...

Further default after service of notice

28(1) If a person on whom a special surcharge liability...

Default surcharge: exceptions for reasonable excuse etc

29(1) A person who would otherwise have been liable to...

Interest in certain cases of official error

30(1) Section 78 (interest in certain cases of official error)...

31(1) A person may make a claim if the person—...

Overpayments: supplementary

32(1) In section 80 (credit for, or repayment of, overstated...

Increase or decrease in consideration for a supply : cases outside Article 61 of the Implementing Regulation

33(1) This paragraph applies where— (a) a person makes an...

34Where a participant in a non-UK scheme—

Penalties for errors: disclosure

35Where a person corrects a non-UK return in a way...

36Where a participant in a non-UK scheme is liable to...

37(1) An appeal lies to the tribunal with respect to...

PART 7Interpretation

38(1) In this Schedule— “ administering member State ”, in...

SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme

PART 1Introduction

1In this Schedule— (a) Parts 2 and 3 establish a...

Qualifying supplies of goods

2(1) For the purposes of this Schedule, a supply of...

PART 2Registration

3Persons registered under the IOSS scheme are to be registered...

Persons who may be registered

4A person (“P”) may register under the IOSS scheme if—...

Becoming registered

5(1) The Commissioners must register a person (“P”) under the...

Date on which registration takes effect

6Where a person (“P”) is registered under this Schedule, P's...

Further provision about registration

7(1) Where the Commissioners register a person under the IOSS...

Notification of changes etc

8A notification under Article 57h of the Implementing Regulation (notification...

Cancellation of registration

9The Commissioners must cancel the registration of a person (“P”)...

PART 3Liability, returns, payment etc

Liability to pay VAT to Commissioners

10(1) This paragraph applies where a person (“P”)—

IOSS scheme returns

11(1) A person (“P”) who is, or has been, registered...

IOSS scheme returns: further requirements

12(1) An IOSS scheme return is to be made out...

13(1) A person who is required to submit an IOSS...

Availability of records : persons registered under the IOSS scheme

14(1) A person (“P”) who is registered under the IOSS...

Amounts required to be paid to member States

15Section 44 of the Commissioners for Revenue and Customs Act...

PART 4Collection etc of UK VAT

Assessments: general modifications of section 73

16(1) For the purposes of this Schedule, section 73 (failure...

Assessments in connection with increase in consideration: modifications

17(1) Sub-paragraphs (2) and (3) make modifications of section 73...

Assessments: consequential modifications

18References to prescribed accounting periods in section 77 (assessments: time...

Deemed amendments of relevant special scheme returns

19(1) Where a person who has made a relevant special...

Interest on VAT: “reckonable date”

20(1) Sub-paragraph (2) states the “ reckonable date ” for...

Default surcharge: notice of special surcharge period

21(1) A person who is required to make a relevant...

Further default after service of notice

22(1) If a person on whom a special surcharge liability...

Default surcharge: exceptions for reasonable excuse etc

23(1) A person who would otherwise have been liable to...

Interest in certain cases of official error

24(1) Section 78 (interest in certain cases of official error)...

25(1) A person may make a claim if the person—...

Overpayments: supplementary

26(1) In section 80 (credit for, or repayment of, overstated...

Increase or decrease in consideration for a supply

27(1) This paragraph applies where— (a) a person makes a...

28Where a participant in a special scheme—

Penalties for errors: disclosure

29Where a person corrects a special scheme return in a...

30Where a participant in a special scheme is liable to...

Availability of records: participants in a special scheme (other than the IOSS scheme)

30A(1) A person (“P”) who is a participant in a...

PART 5IOSS representatives

Eligibility and representation

31(1) A person may register as an IOSS representative for...

32(1) Before a person (“R”) can be registered as an...

Duties and obligations

33Where a person registered under the IOSS scheme (“P”) is...

PART 6Supplementary provision

Registration under this Act

34(1) Notwithstanding any provision in this Act to the contrary...

De-registration

35Where a person (“P”) who is registered under Schedule 1...

Scheme participants who are also registered under this Act

36(1) A person who— (a) is a participant in a...

No VAT chargeable on supplies by special scheme participants not registered for VAT

36AWhere a person (“P”)— (a) has a business establishment, or...

No import VAT chargeable on qualifying supplies of goods

37(1) No charge to VAT occurs on the importation of...

Time and place of supply of goods

38(1) Sub-paragraphs (3) and (4) apply (instead of sections 6...

Place of supply of goods: supplies facilitated by online marketplaces

39(1) Sub-paragraph (2) applies (instead of section 6) to a...

VAT representatives

40Section 48(1ZA) (VAT representatives) does not permit the Commissioners to...

Refund of UK VAT

41(1) Part 21 of the Value Added Tax Regulations 1995...

42(1) An appeal lies to the tribunal with respect to...

PART 8Interpretation

43(1) In this Schedule— “ administering member State ”, in...

SCHEDULE 9ZFModifications etc in connection with Schedules 9ZD and 9ZE

PART 1Modifications of this Act

1This Act has effect subject to the following modifications.

1ASection 3 (taxable persons and registration) has effect as if,...

2In section 4 (scope of VAT on taxable supplies), after...

3(1) Section 76 (assessment of amounts due by way of...

4This Act has effect as if after section 76 there...

5(1) Section 80 (credit for, or repayment of, overstated or...

6Section 84 (further provision about appeals) has effect as if...

7Schedule 1 (registration in respect of taxable supplies: UK establishment)...

8Schedule 1A (registration in respect of taxable supplies: non-UK establishment)...

8ASchedule 11 (administration, collection and enforcement) has effect as if...

PART 2Modifications etc of other Acts

Finance Act 2007

9In Schedule 24 to FA 2007, paragraph 1 (error in...

Finance Act 2009

10FA 2009 has effect subject to the following modifications.

11Section 101 (late payment interest on sums due to HMRC)...

11ASection 102 (repayment interest on sums to be paid by...

11BPart 2 of Schedule 54 (repayment interest: special provision as...

11CPart 2A of Schedule 54 (repayment interest: VAT: special provision...

11DPart 2 of Schedule 54A (further provision as to late...

12Section 108 (suspension of penalties during currency of agreement for...

Taxation (Cross-border Trade) Act 2018

13(1) Section 54 of the Taxation (Cross-border Trade) Act 2018...

Finance Act 2021

13A(1) Schedule 26 to FA 2021 (penalties for failure to...

PART 3Modifications of secondary legislation

Value Added Tax Regulations 1995

14The Value Added Tax Regulations 1995 (S.I. 1995/2518) have effect...

15In Part 5A (reimbursement arrangements), regulation 43A (interpretation of Part...

16(1) Part 19 (bad debt relief (the new scheme)) has...

17(1) Part 20A of those Regulations (Repayments to EU traders...

18The Regulations have effect as if after regulation 213 there...

SCHEDULE 9A Anti-avoidance provisions: groups

Power to give directions

1(1) Subject to paragraph 2 below, the Commissioners may give...

Restrictions on giving directions

2(1) The Commissioners shall not give a direction under this...

Form of directions under Schedule

3(1) The directions that may be given by the Commissioners...

Time limit on directions

4(1) A direction under this Schedule shall not be given...

Manner of giving directions

5(1) A direction under this Schedule relating to a supply...

Assessment in consequence of a direction

6(1) Subject to sub-paragraph (3) below, where—

Interpretation of Schedule etc.

7(1) References in this Schedule to being treated as a...

SCHEDULE 10 BUILDINGS AND LAND

PART 1THE OPTION TO TAX LAND

1Overview of the option to tax

The option to tax

2Effect of the option to tax: exempt supplies become taxable

3Meaning of “relevant associate”

4Permission for a body corporate to cease to be a relevant associate of the opter

Exclusions from effect of option to tax

5Dwellings designed or adapted, and intended for use, as dwelling etc

6Conversion of buildings for use as dwelling etc

8Residential caravans

9Residential houseboats

10Relevant housing associations

11Grant to individual for construction of dwelling

12Developers of exempt land

13Meaning of grants made by a developer

14Meaning of “development financier”

15Meaning of “exempt land”: basic definition

15AMeaning of “exempt land”: the building occupation conditions

16Meaning of “exempt land”: eligible purposes

17Paragraph 12: grants made on or after 19th March 1997 and before 10th March 1999

Scope of the option, its duration, notification etc

18Scope of the option

19The day from which the option has effect

20Requirement to notify the option

21Real estate elections: elections to opt to tax land subsequently acquired

22Real estate elections: supplementary

23Revocation of option: the “cooling off” period

24Revocation of option: lapse of 6 years since having a relevant interest

25Revocation of option: lapse of more than 20 years since option had effect

26Revocation of option under paragraph 22(2) or (3) or 24: anti-avoidance

27Exclusion of new building from effect of an option

28Pre-option exempt grants: requirement for prior permission before exercise of option to tax

29Paragraph 28: application for prior permission

30Paragraph 28: purported exercise where prior permission not obtained

Supplementary provisions

31Timing of grant and supplies

32Supplies in relation to a building where part designed or intended for residential or charitable use and part designed or intended for other uses

33Definitions in Schedules 8 or 9 that are applied for the purposes of this Schedule

34Other definitions etc

PART 2RESIDENTIAL AND CHARITABLE BUILDINGS: CHANGE OF USE ETC

36Disposal of interest or change of use following relevant zero-rated supply

37Charge to VAT

38Supplies in relation to a building where part designed for residential or charitable use and part designed for other uses

40Benefit of consideration for grant accruing to a person other than the grantor

SCHEDULE 10AFace-value vouchers issued before 1 January 2019

Meaning of “face-value voucher” etc

1(1) In this Schedule “ face-value voucher ” means a...

Nature of supply

2The issue of a face-value voucher, or any subsequent supply...

Treatment of credit vouchers

3(1) This paragraph applies to a face-value voucher issued by...

Treatment of retailer vouchers

4(1) This paragraph applies to a face-value voucher issued by...

Treatment of postage stamps

5The consideration for the supply of a face-value voucher that...

Treatment of other kinds of face-value voucher

6(1) This paragraph applies to a face-value voucher that is...

Vouchers supplied free with other goods or services

7Where— (a) a face-value voucher (other than a postage stamp)...

Exclusion of single purpose vouchers

7AParagraphs 2 to 4, 6 and 7 do not apply...

8(1) In this Schedule— “ credit voucher ” has the...

SCHEDULE 10BVAT treatment of vouchers issued on or after 1 January 2019

Meaning of “voucher”

1(1) In this Schedule “voucher” means an instrument (in physical...

Meaning of related expressions

2(1) This paragraph gives the meaning of other expressions used...

VAT treatment of vouchers: general rule

3(1) The issue, and any subsequent transfer, of a voucher...

Single purpose vouchers: special rules

4(1) A voucher is a single purpose voucher if, at...

5(1) This paragraph applies where a single purpose voucher is...

Multi-purpose vouchers: special rules

6A voucher is a multi-purpose voucher if it is not...

7(1) Any consideration for the issue or subsequent transfer of...

8(1) Where a multi-purpose voucher is accepted as consideration for...

9(1) This paragraph applies where— (a) a voucher is issued...

10Nothing in this Schedule affects the application of this Act...

Composite transactions

11(1) This paragraph applies where, as part of a composite...

SCHEDULE 11 Administration, collection and enforcement

1The Commissioners for Her Majesty’s Revenue and Customs shall be...

Accounting for VAT... and payment of VAT

2(1) Regulations under this paragraph may require the keeping of...

2A(1) Regulations may require a taxable person supplying goods or...

Self-billed invoices

2B(1) This paragraph applies where a taxable person provides to...

Electronic communication and storage of VAT invoices etc

3(1) Regulations may prescribe, or provide for the Commissioners to...

Power to require security and production of evidence

4(1) The Commissioners may, as a condition of allowing or...

Recovery of VAT, etc

5(1) VAT due from any person shall be recoverable as...

Duty to keep records

6(1) Every taxable person shall keep such records as the...

6A(1) The Commissioners may direct any taxable person named in...

Furnishing of information and production of documents

7(1) The Commissioners may by regulations make provision for requiring...

Power to take samples

8(1) An authorised person may take samples from goods that...

Power to require opening of machines on which relevant machine games are played

9An authorised person may at any reasonable time require a...

Entry and search of premises and persons

10(1) For the purpose of exercising any powers under this...

Order for access to recorded information etc.

11(1) Where, on an application by an authorised person, a...

Procedure where documents etc. are removed

12(1) An authorised person who removes anything in the exercise...

13(1) Where, on an application made as mentioned in sub-paragraph...

Evidence by certificate, etc

14(1) A certificate of the Commissioners— (a) that a person...

SCHEDULE 11ADisclosure of avoidance Schemes

1In this Schedule— “ designated scheme ” has the meaning...

Obtaining a tax advantage

2(1) For the purposes of this Schedule, a taxable person...

Meaning of “non-deductible tax”

2A(1) In this Schedule “ non-deductible tax ”, in relation...

Designation by order of avoidance schemes

3(1) If it appears to the Treasury—

Designation by order of provisions included in or associated with avoidance schemes

4(1) If it appears to the Treasury that a provision...

Meaning of “notifiable scheme”

5(1) For the purposes of this Schedule, a scheme is...

Duty to notify Commissioners

6(1) This paragraph applies in relation to a taxable person...

Exemptions from duty to notify under paragraph 6

7(1) Paragraph 6 does not apply to a taxable person...

Power to exclude exemption

8(1) The purpose of this paragraph is to prevent the...

Voluntary notification of avoidance scheme that is not designated scheme

9(1) Any person may, at any time, provide the Commissioners...

Penalty for failure to notify use of notifiable scheme

10(1) A person who fails to comply with paragraph 6...

Amount of penalty

11(1) Where the failure mentioned in paragraph 10(1) relates to...

Penalty assessments

12(1) Where any person is liable under paragraph 10 to...

Penalty assessments

13Regulations under this Schedule— (a) may make different provision for...

SCHEDULE 12 Constitution and procedure of tribunals

Establishment of tribunals

1(1) There shall continue to be tribunals for England and...

2(1) There shall continue to be a President of VAT...

3(1) The President may resign his office at any time...

Sittings of tribunals

4(1) Such number of VAT tribunals shall be established as...

Composition of tribunals

5(1) A VAT tribunal shall consist of a chairman sitting...

Membership of tribunals

6For each sitting of a VAT tribunal the chairman shall...

7(1) There shall be a panel of chairmen and a...

Exemption from jury service

8No member of a VAT tribunal shall be compelled to...

Rules of procedure

9The Lord Chancellor after consultation with the Lord Advocate may...

10(1) A person who fails to comply with a direction...

SCHEDULE 13 Transitional provisions and savings

General provisions (1) The continuity of the law relating to VAT shall...

General provisions

1(1) The continuity of the law relating to VAT shall...

Validity of subordinate legislation

2So far as this Act re-enacts any provision contained in...

Provisions related to the introduction of VAT

3Where a vehicle in respect of which purchase tax was...

Supply in accordance with pre-21.4.75 arrangements

4Where there were in force immediately before 21st April 1975...

President, chairmen etc of tribunals

5(1) Any appointment to a panel of chairmen of the...

Overseas suppliers accounting through their customers

6Notwithstanding the repeal by this Act of section 32B of...

Supplies of fuel and power for domestic or charity use

7 Transitional provisions and savings

Group 4A Fuel and power for domestic or charity use

Zero-rated supplies of goods and services

8(1) A supply of services made after the commencement of...

Bad debt relief

9 Transitional provisions and savings

Supplies during construction of buildings and works

10(1) Nothing in paragraphs 5 and 6 of Schedule 10...

Offences and Penalties

11Where an offence for the continuation of which a penalty...

12Part IV of this Act, except section 72, shall not...

13(1) Section 72 shall have effect in relation to any...

14(1) The provisions of this paragraph have effect in relation...

15(1) Section 63 does not apply in relation to returns...

16(1) In relation to any prescribed accounting period beginning before...

17Section 70 shall not apply in relation to any penalty...

18Section 74 shall not apply in relation to prescribed accounting...

Importation of goods

19Nothing in this Act shall prejudice the effect of the...

20An assessment may be made under section 73 in relation...

Set-off of credits

21Section 81 shall have effect in relation to amounts becoming...

22(1) Without prejudice to paragraph 1 above, section 83 applies...

23Nothing in paragraph 7 of Schedule 14 shall affect the...

SCHEDULE 14 Consequential amendments

Diplomatic Privileges Act 1964 c.81

1In section 2(5A) of the Diplomatic Privileges Act 1964 for...

Commonwealth Secretariat Act 1966 c.10

2In paragraph 10(1A) of the Commonwealth Secretariat Act 1966 for...

Consular Relations Act 1968 c.18

3In section 1(8A) of the Consular Relations Act 1968 for...

International Organisations Act 1968 c.48

4In paragraph 19(c) of Schedule 1 to the International Organisations...

Diplomatic and other Privileges Act 1971 c.64

5In section 1(5) of the Diplomatic and other Privileges Act...

Customs and Excise Management Act 1979 c.2

6In section 1(1) of the Customs and Excise Management Act...

Isle of Man Act 1979 c.58

7(1) In section 1(1)(d) of the Isle of Man Act...

Insolvency Act 1986 c.45

8 Consequential amendments

Bankruptcy (Scotland) Act 1985 c.66

9In paragraph 8(2) of Schedule 3 to the Bankruptcy (Scotland)...

Income and Corporation Taxes Act 1988 c.1

10(1) The Income and Corporation Taxes Act 1988 shall be...

Capital Allowances Act 1990 c.1

11 Consequential amendments

Tribunals and Inquiries Act 1992 c.53

12In Parts I and II of Schedule 1 to the...

Finance Act 1994 c.9

13In section 7 of the Finance Act 1994—

Vehicle Excise and Registration Act 1994 c.22

14In paragraph 23 of Schedule 2 to the Vehicle Excise...

SCHEDULE 15 Repeals

Acts of Parliament

Statutory Instruments

TABLE OF DERIVATIONS

2The following abbreviations are used in the Table:—

Acts of Parliament

Subordinate legislation

Value Added Tax Act 1994

1994 c. 23

An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.

[5th July 1994]

C1 C2Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C9 C8 C6 C3 C5 C4 C7

Annotations:

Modifications etc. (not altering text)

C1

Act extended (27.7.1999) by 1999 c. 16, s. 13(6)

C2

Act: Crown status for the purposes of the Act extended (6.5.1999) by S.I. 1999/677, art. 6

C9

Act modified (3.5.2007) by The National Assembly for Wales Commission (Crown Status) Order 2007 (S.I. 2007/1118), art. 4

C8

Act applied (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 16 (with reg. 15); S.I. 2020/1641, reg. 2, Sch.

C6

Act modified (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 32; S.I. 2020/1641, reg. 2, Sch.

C3

Act applied (with modifications) (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 20(4) (with reg. 21); S.I. 2020/1641, reg. 2, Sch.

C5

Act modified (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 19(6); S.I. 2020/1641, reg. 2, Sch.

C4

Act applied (31.12.2020) by The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1546), regs. 1, 34 (with reg. 33); S.I. 2020/1641, reg. 2, Sch.

C7

Act modified (temp.) (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(2)