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- Original (As made)
This is the original version (as it was originally made).
PART V ACCOUNTING, PAYMENT AND RECORDS
26.Accounting for VAT on an acquisition by reference to the value shown on an invoice
33.The register of temporary movement of goods to and from other member States
36.Notification of acquisition of goods subject to excise duty by non-taxable persons and payment of VAT
41.Accounting etc. by reference to the duty point, and prescribed accounting period in which VAT on certain supplies is to be treated as being chargeable
PART XIV INPUT TAX AND PARTIAL EXEMPTION
100.Nothing in this Part shall be construed as allowing a...
103.Attribution of input tax to foreign and specified supplies
105.Treatment of input tax attributable to exempt supplies as being attributable to taxable supplies
106.— (1) Where in any prescribed accounting period or in...
108.— (1) This regulation applies where a taxable person has...
109.— (1) This regulation applies where a taxable person has...
110.— (1) In this regulation and regulations 108 and 109—...
PART XV ADJUSTMENTS TO THE DEDUCTION OF INPUT TAXON CAPITAL ITEMS
PART XVI IMPORTATIONS, EXPORTATIONS AND REMOVALS
122.Postal importations by registered persons in the course of business
126.Reimportation of goods exported for treatment or process
132.The Commissioners may, on application by an overseas visitor who...
133.The Commissioners may, on application by any person who intends...
135.Supplies of goods subject to excise duty to persons who are not taxable in another member State
136.Territories to be treated as excluded from or included in the territory of the Community and of the member States
137.For the purposes of the Act the following territories shall...
139.For the purposes of the Act the following territories shall...
143.Where goods are imported into the United Kingdom from the...
144.Where goods are exported from the United Kingdom to the...
145.— (1) Subject to paragraph (2) below, where goods are...
PART XVII NEW MEANS OF TRANSPORT
148.Notification of acquisition of new means of transport by non-taxable persons and payment of VAT
152.The claim shall be accompanied by the following documents—
153.The claim shall include a declaration, signed by the claimant...
154.The claim shall be completed by the submission to the...
155.Supplies of new means of transport to persons departing to another member State
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