Part I The charge to tax
Imposition and rate of VAT
1 Value added tax.
1
Value added tax shall be charged, in accordance with the provisions of this Act—
a
on the supply of goods or services in the United Kingdom (including anything treated as such a supply),
F2b
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F1c
on the importation of goods into the United Kingdom,
and references in this Act to VAT are references to value added tax.
2
VAT on any supply of goods or services is a liability of the person making the supply and (subject to provisions about accounting and payment) becomes due at the time of supply.
F33
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