Value Added Tax Act 1994 (c. 23)

Part IV U.K. Administration, collection and enforcement

General administrative provisions U.K.

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

Schedule 11 shall have effect, subject to section [F1 58ZA(5)(a)], with respect to the administration, collection and enforcement of VAT.

Textual Amendments

F1 Word in s. 58 substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 56 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)