http://www.legislation.gov.uk/ukpga/1994/23/section/4Value Added Tax Act 1994An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.1994-07-05texttext/xmlenStatute Law Database2026-06-30Expert Participation2026-06-29
Value Added Tax Act 1994Sch. 10 para. 8(2) (3)Finance Act 1995s. 26(2)s. 26(3)Value Added Tax Act 1994s. 51AThe Value Added Tax (Buildings and Land) Order 2008art. 5(2)(a)Sch. 2art. 1(1)
Part I The charge to tax Supply of goods or services in the United Kingdom Scope of <Acronym Expansion="Value Added Tax">VAT</Acronym> on taxable supplies.41VAT shall be charged on any supply of goods or services made in the United Kingdom, where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by him.2A taxable supply is a supply of goods or services made in the United Kingdom other than an exempt supply.