This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Order)
Paragraph 8 of Schedule 4 to the Value Added Tax Act 1994 provides that a supply of goods is deemed to be made in certain circumstances when a person ceases to be a taxable person. However, a supply is not deemed to be made if the VAT on the deemed supply would not be more than £250. The effect of this Order is that a supply will not be deemed to be made if the VAT on the deemed supply would not be more than £1,000.
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