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Value Added Tax Act 1994

▸ Part I – The charge to tax (ss 1-29A)
  • Section 1 – Value added tax [VATA 1994 s 1]
  • Section 2 – Rate of VAT [VATA 1994 s 2]
  • Section 3 – Taxable persons and registration [VATA 1994 s 3]
  • Section 3A – Supply of electronic services in member States: special accounting schemes [VATA 1994 s 3A]
  • Section 4 – Scope of VAT on taxable supplies [VATA 1994 s 4]
  • Section 5 – Meaning of supply: alteration by Treasury order [VATA 1994 s 5]
  • Section 5A – Supplies of goods facilitated by online marketplaces: deemed supply [VATA 1994 s 5A]
  • Section 5B – Supplies of goods in Northern Ireland facilitated by online marketplaces: deemed supply [VATA 1994 s 5B]
  • Section 6 – Time of supply [VATA 1994 s 6]
  • Section 7 – Place of supply of goods [VATA 1994 s 7]
  • Section 7AA – Reverse charge on goods supplied from abroad [VATA 1994 s 7AA]
  • Section 7A – Place of supply of services [VATA 1994 s 7A]
  • Section 8 – Reverse charge on supplies received from abroad [VATA 1994 s 8]
  • Section 9 – Place where supplier or recipient of services belongs [VATA 1994 s 9]
  • Section 9A – Reverse charge on gas, electricity, heat or cooling [VATA 1994 s 9A]
  • Section 10 – Scope of VAT on acquisitions from member States [VATA 1994 s 10]
  • Section 11 – Meaning of acquisition of goods from another member State [VATA 1994 s 11]
  • Section 12 – Time of acquisition [VATA 1994 s 12]
  • Section 13 – Place of acquisition [VATA 1994 s 13]
  • Section 14 – Acquisitions from persons belonging in other member States [VATA 1994 s 14]
  • Section 14A – Call-off stock arrangements [VATA 1994 s 14A]
  • Section 15 – General provisions relating to imported goods [VATA 1994 s 15]
  • Section 16 – Application of customs enactments [VATA 1994 s 16]
  • Section 17 – Free zone regulations [VATA 1994 s 17]
  • Section 18 – Place and time of supply [VATA 1994 s 18]
  • Section 18A – Fiscal warehousing [VATA 1994 s 18A]
  • Section 18B – Fiscally warehoused goods: relief [VATA 1994 s 18B]
  • Section 18C – Warehouses and fiscal warehouses: services [VATA 1994 s 18C]
  • Section 18D – Removal from warehousing: accountability [VATA 1994 s 18D]
  • Section 18E – Deficiency in fiscally warehoused goods [VATA 1994 s 18E]
  • Section 18F – Sections 18A to 18E: supplementary [VATA 1994 s 18F]
  • Section 19 – Value of supply of goods or services [VATA 1994 s 19]
  • Section 20 – Valuation of acquisitions from other member States [VATA 1994 s 20]
  • Section 21 – Value of imported goods [VATA 1994 s 21]
  • Section 22 – Value of certain goods [VATA 1994 s 22]
  • Section 23 – Value of supplies involving relevant machine games [VATA 1994 s 23]
  • Section 23A – Meaning of “relevant machine game” [VATA 1994 s 23A]
  • Section 24 – Input tax and output tax [VATA 1994 s 24]
  • Section 25 – Payment by reference to accounting periods and credit for input tax against output tax [VATA 1994 s 25]
  • Section 26 – Input tax allowable under section 25 [VATA 1994 s 26]
  • Section 26A – Disallowance of input tax where consideration not paid [VATA 1994 s 26A]
  • Section 26AA – Disapplication of disallowance under section 26A in insolvency [VATA 1994 s 26AA]
  • Section 26AB – Adjustment of output tax in respect of supplies under section 55A [VATA 1994 s 26AB]
  • Section 26B – Flat-rate scheme [VATA 1994 s 26B]
  • Section 27 – Goods imported for private purposes [VATA 1994 s 27]
  • Section 28 – Payments on account of VAT [VATA 1994 s 28]
  • Section 29 – Invoices provided by recipients of goods or services [VATA 1994 s 29]
  • Section 29A – Reduced rate [VATA 1994 s 29A]
▸ Part II – Reliefs, exemptions and repayments (ss 30-40)
  • Section 30 – Zero-rating [VATA 1994 s 30]
  • Section 31 – Exempt supplies [VATA 1994 s 31]
  • Section 32 – Relief on supply of certain second-hand goods [VATA 1994 s 32]
  • Section 33 – Refunds of VAT in certain cases [VATA 1994 s 33]
  • Section 33A – Refunds of VAT to museums and galleries [VATA 1994 s 33A]
  • Section 33B – Refunds of VAT to Academies [VATA 1994 s 33B]
  • Section 33C – Refunds of VAT to charities within section 33D [VATA 1994 s 33C]
  • Section 33D – Charities to which section 33C applies [VATA 1994 s 33D]
  • Section 33E – Power to extend refunds of VAT to other persons [VATA 1994 s 33E]
  • Section 34 – Capital goods [VATA 1994 s 34]
  • Section 35 – Refund of VAT to persons constructing certain buildings [VATA 1994 s 35]
  • Section 36 – Bad debts [VATA 1994 s 36]
  • Section 36A – Relief from VAT on acquisition if importation would attract relief [VATA 1994 s 36A]
  • Section 37 – Relief from VAT on importation of goods [VATA 1994 s 37]
  • Section 38 – Importation of goods by taxable persons [VATA 1994 s 38]
  • Section 39 – Repayment of VAT to those in business overseas [VATA 1994 s 39]
  • Section 39A – Applications for forwarding of VAT repayment claims to other member States [VATA 1994 s 39A]
  • Section 40 – Refunds in relation to new means of transport supplied to other member States [VATA 1994 s 40]
▸ Part III – Application of Act in particular case (ss 41-57)
  • Section 40A – Northern Ireland Protocol [VATA 1994 s 40A]
  • Section 41 – Application to the Crown [VATA 1994 s 41]
  • Section 41A – Supply of goods or services by public bodies [VATA 1994 s 41A]
  • Section 42 – Local authorities [VATA 1994 s 42]
  • Section 43 – Groups of companies [VATA 1994 s 43]
  • Section 43A – Groups: eligibility [VATA 1994 s 43A]
  • Section 43AZA – Section 43A: control test [VATA 1994 s 43AZA]
  • Section 43AA – Power to alter eligibility for grouping [VATA 1994 s 43AA]
  • Section 43B – Groups: applications [VATA 1994 s 43B]
  • Section 43C – Groups: termination of membership [VATA 1994 s 43C]
  • Section 43D – Groups: duplication [VATA 1994 s 43D]
  • Section 44 – Supplies to groups [VATA 1994 s 44]
  • Section 45 – Partnerships [VATA 1994 s 45]
  • Section 46 – Business carried on in divisions or by unincorporated bodies, personal representatives etc. [VATA 1994 s 46]
  • Section 47 – Agents etc. [VATA 1994 s 47]
  • Section 48 – VAT representatives and security [VATA 1994 s 48]
  • Section 49 – Transfers of going concerns [VATA 1994 s 49]
  • Section 50 – Terminal markets [VATA 1994 s 50]
  • Section 50A – Margin schemes [VATA 1994 s 50A]
  • Section 50B – Margin schemes and export or removal of goods [VATA 1994 s 50B]
  • Section 51 – Buildings and land [VATA 1994 s 51]
  • Section 51A – Co-owners etc. of buildings and land [VATA 1994 s 51A]
  • Section 51B – Face-value vouchers issued before 1 January 2019 [VATA 1994 s 51B]
  • Section 51C – Vouchers issued on or after 1 January 2019 [VATA 1994 s 51C]
  • Section 51D – Postage stamps issued on or after 1 January 2019 [VATA 1994 s 51D]
  • Section 52 – Trading stamp schemes [VATA 1994 s 52]
  • Section 53 – Tour operators [VATA 1994 s 53]
  • Section 54 – Farmers etc. [VATA 1994 s 54]
  • Section 55 – Customers to account for tax on supplies of gold etc. [VATA 1994 s 55]
  • Section 55A – Customers to account for tax on supplies of goods or services of a kind used in missing trader intra-community fraud [VATA 1994 s 55A]
  • Section 55B – Deposit schemes: designation [VATA 1994 s 55B]
  • Section 55C – Deposit schemes: value of supply [VATA 1994 s 55C]
  • Section 55D – Deposit schemes: liability to account for VAT on deposit amounts [VATA 1994 s 55D]
  • Section 56 – Fuel for private use [VATA 1994 s 56]
  • Section 57 – Determination of consideration for fuel supplied for private use [VATA 1994 s 57]
▸ Part IV – Administration, collection and enforcement (ss 58-81)
  • Section 58 – General provisions relating to the administration and collection of VAT [VATA 1994 s 58]
  • Section 58ZA – International VAT arrangements [VATA 1994 s 58ZA]
  • Section 58A – Disclosure of avoidance schemes [VATA 1994 s 58A]
  • Section 58B – Payment by cheque [VATA 1994 s 58B]
  • Section 59 – The default surcharge [VATA 1994 s 59]
  • Section 59A – Default surcharge: payments on account [VATA 1994 s 59A]
  • Section 59B – Relationship between sections 59 and 59A [VATA 1994 s 59B]
  • Section 60 – VAT evasion: conduct involving dishonesty [VATA 1994 s 60]
  • Section 61 – VAT evasion: liability of directors etc. [VATA 1994 s 61]
  • Section 62 – Incorrect certificates as to zero-rating etc. [VATA 1994 s 62]
  • Section 63 – Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts [VATA 1994 s 63]
  • Section 64 – Repeated misdeclarations [VATA 1994 s 64]
  • Section 65 – Inaccuracies in section 55A statements [VATA 1994 s 65]
  • Section 66 – Failure to submit section 55A statement [VATA 1994 s 66]
  • Section 67 – Failure to notify and unauthorised issue of invoices [VATA 1994 s 67]
  • Section 67A – Breach of controlled goods agreement [VATA 1994 s 67A]
  • Section 68 – Breaches of walking possession agreements [VATA 1994 s 68]
  • Section 69 – Breaches of regulatory provisions [VATA 1994 s 69]
  • Section 69A – Breach of record-keeping requirements etc. in relation to transactions in gold [VATA 1994 s 69A]
  • Section 69B – Breach of record-keeping requirements imposed by directions [VATA 1994 s 69B]
  • Section 69C – Transactions connected with VAT fraud [VATA 1994 s 69C]
  • Section 69D – Penalties under section 69C: officers’ liability [VATA 1994 s 69D]
  • Section 69E – Publication of details of persons liable to penalties under section 69C [VATA 1994 s 69E]
  • Section 70 – Mitigation of penalties under sections 60, 63, 64, 67, 69A and 69C [VATA 1994 s 70]
  • Section 71 – Construction of sections 59 to 70 [VATA 1994 s 71]
  • Section 72 – Offences [VATA 1994 s 72]
  • Section 73 – Failure to make returns etc. [VATA 1994 s 73]
  • Section 74 – Interest on VAT recovered or recoverable by assessment [VATA 1994 s 74]
  • Section 75 – Assessments in cases of acquisitions of certain goods by non-taxable persons [VATA 1994 s 75]
  • Section 76 – Assessment of amounts due by way of penalty, interest or surcharge penalty [VATA 1994 s 76]
  • Section 76A – Section 76: cases involving special accounting schemes [VATA 1994 s 76A]
  • Section 77 – Assessments: time limits and supplementary assessments [VATA 1994 s 77]
  • Section 77ZA – Late payment interest on amounts of VAT due [VATA 1994 s 77ZA]
  • Section 77A – Joint and several liability of traders in supply chain where tax unpaid [vata 1994 s 77a]
  • Section 77B – Joint and several liability: [sellers identified as non-compliant by the Commissioners] [VATA 1994 s 77B]
  • Section 77BA – Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement [VATA 1994 s 77BA]
  • Section 77C – Joint and several liability under section 77B or 77BA: assessments [VATA 1994 s 77C]
  • Section 77D – Joint and several liability under section 77B or 77BA: interest [VATA 1994 s 77D]
  • Section 77E – Display of VAT registration numbers [VATA 1994 s 77E]
  • Section 77F – Exception from liability under section 5A [VATA 1994 s 77F]
  • Section 78 – Interest in certain cases of official error [VATA 1994 s 78]
  • Section 78A – Assessment for interest overpayments [VATA 1994 s 78A]
  • Section 79 – Repayment supplement in respect of certain delayed payments or refunds [VATA 1994 s 79]
  • Section 80 – Credit for, or repayment of, overstated or overpaid VAT [VATA 1994 s 80]
  • Section 80A – Arrangements for reimbursing customers [VATA 1994 s 80A]
  • Section 80B – Assessments of amounts due under section 80A arrangements [VATA 1994 s 80B]
  • Section 80C – Assessed amounts of overpayments etc. deemed to be amounts of VAT [VATA 1994 s 80C]
  • Section 81 – Interest given by way of credit and set-off of credits [VATA 1994 s 81]
▸ Part V – Reviews and appeals (ss 82-87)
  • Section 82 – Meaning of “tribunal” [VATA 1994 s 82]
  • Section 83 – Appeals [VATA 1994 s 83]
  • Section 83A – Offer of review [VATA 1994 s 83A]
  • Section 83B – Right to require review [VATA 1994 s 83B]
  • Section 83C – Review by HMRC [VATA 1994 s 83C]
  • Section 83D – Extensions of time [VATA 1994 s 83D]
  • Section 83E – Review out of time [VATA 1994 s 83E]
  • Section 83F – Nature of review etc. [VATA 1994 s 83F]
  • Section 83FA – Nature of review: penalties under Schedule 24 to FA 2021 [VATA 1994 s 83FA]
  • Section 83FB – Effect of conclusions of review: penalties under Schedule 24 to FA 2021 [VATA 1994 s 83FB]
  • Section 83G – Bringing of appeals [VATA 1994 s 83G]
  • Section 84 – Further provisions relating to appeals [VATA 1994 s 84]
  • Section 85 – Settling appeals by agreement [VATA 1994 s 85]
  • Section 85A – Payment of tax on determination of appeal [VATA 1994 s 85A]
  • Section 85B – Payment of tax where there is a further appeal [VATA 1994 s 85B]
  • Section 86 – Appeals to Court of Appeal [VATA 1994 s 86]
  • Section 87 – Enforcement of registered or recorded tribunal decisions etc. [VATA 1994 s 87]
▸ Part VI – Supplementary provisions (ss 88-102)
  • Section 88 – Supplies spanning change of rate etc. [VATA 1994 s 88]
  • Section 89 – Adjustments of contracts on changes in VAT [VATA 1994 s 89]
  • Section 90 – Failure of resolution under Provisional Collection of Taxes Act 1968 [VATA 1994 s 90]
  • Section 91 – Disclosure of information for statistical purposes [VATA 1994 s 91]
  • Section 92 – Taxation under the laws of other member States etc. [VATA 1994 s 92]
  • Section 93 – Territories included in references to other member States etc. [VATA 1994 s 93]
  • Section 94 – Meaning of “business” etc. [VATA 1994 s 94]
  • Section 95 – Meaning of “new means of transport” [VATA 1994 s 95]
  • Section 95A – Meaning of “online marketplace” and “operator” etc. [VATA 1994 s 95A]
  • Section 96 – Other interpretative provisions [VATA 1994 s 96]
  • Section 97 – Orders, rules and regulations [VATA 1994 s 97]
  • Section 97A – Place of supply orders: transitional provision [VATA 1994 s 97A]
  • Section 98 – Service of notices [VATA 1994 s 98]
  • Section 99 – Refund of VAT to Government of Northern Ireland [VATA 1994 s 99]
  • Section 100 – Savings and transitional provisions, consequential amendments and repeals [VATA 1994 s 100]
  • Section 101 – Commencement and extent [VATA 1994 s 101]
  • Section 102 – Short title [VATA 1994 s 102]
▸ Schedules
  • Schedule A1 Charge at reduced rate [VATA 1994 Sch A1]
  • ▸ Schedule 1 Registration in respect of taxable supplies: UK establishment [VATA 1994 Sch 1]
    • 1-4. Liability to be registered [Value Added Tax Act 1994 Schedule 1 paras 1-4]
    • 5-8. Notification of liability and registration [VATA 1994 Sch 1 paras 5-8]
    • 9-10. Entitlement to be registered [VATA 1994 Sch 1 paras 9-10]
    • 11-12. Notification of end of liability or entitlement etc. [VATA 1994 Sch 1 paras 11-12]
    • 13. Cancellation of registration [VATA 1994 Sch 1 para 13]
    • 14. Exemption from registration [VATA 1994 Sch 1 para 14]
    • 15. Power to vary specified sums by order [VATA 1994 Sch 1 para 15]
    • 16-19. Supplementary [VATA 1994 Sch 1 paras 16-19]
  • ▸ Schedule 1A Registration in respect of taxable supplies: non-UK establishment [VATA 1994 Sch 1A]
    • 1-4. Liability to be registered [VATA 1994 Sch 1A paras 1-4]
    • 5-6. Notification of liability and registration [VATA 1994 Sch 1A paras 5-6]
    • 7. Notification of end of liability [VATA 1994 Sch 1A para 7]
    • 8-12. Cancellation of registration [VATA 1994 Sch 1A paras 8-12]
    • 13. Exemption from registration [VATA 1994 Sch 1A para 13]
    • 14. Supplementary [VATA 1994 Sch 1A para 14]
  • Schedule 2 Registration in respect of supplies from other member States [VATA 1994 Sch 2]
  • Schedule 3 Registration in respect of acquisitions from other member States [VATA 1994 Sch 3]
  • ▸ Schedule 3A Registration in respect of disposals of assets for which a VAT repayment is claimed [VATA 1994 Sch 3A]
    • 1-2. Liability to be registered [VATA 1994 Sch 3A paras 1-2]
    • 3-4. Notification of liability and registration [VATA 1994 Sch 3A paras 3-4]
    • 5. Notification of end of liability [VATA 1994 Sch 3A para 5]
    • 6. Cancellation of registration [VATA 1994 Sch 3A para 6]
    • 7. Exemption from registration [VATA 1994 Sch 3A para 7]
    • 8-9. Supplementary [VATA 1994 Sch 3A paras 8-9]
  • ▸ Schedule 3B Electronic, telecommunication and broadcasting services: non-union scheme [VATA 1993 Sch 3B]
    • Schedule 3B; Part 1 Electronic, telecommunication and broadcasting services: non-union scheme
    • Schedule 3B; Part 2 Non-union scheme: liability, returns, payment etc.
    • Schedule 3B Part 3; Special schemes: collection etc. of UK VAT
    • Schedule 3B; Part 4 Other provisions about special schemes
    • Schedule 3B; Part 5 Supplementary
  • ▸ Schedule 3BA Electronic, telecommunication and broadcasting services: union scheme [VATA 1993 Sch 3BA]
    • Schedule 3BA; Part 1 Introduction
    • Schedule 3BA; Part 2 Union scheme: registration
    • Schedule 3BA; Part 3 Union scheme: liability, returns, payment etc.
    • Schedule 3BA; Part 4 Persons registered under non-UK special schemes
    • Schedule 3BA; Part 5 Appeals
    • Schedule 3BA; Part 6 Interpretation of Schedule
  • Schedule 4 Matters to be treated as supply of goods or services [VATA 1994 Sch 4]
  • ▸ Schedule 4A Place of supply of services: special rules [VATA 1994 Sch 4A]
    • Schedule 4A; Part 1 General exceptions (paras 1-8)
    • Schedule 4A; Part 2 Exceptions relating to supplies made to relevant business person (paras 9-9E)
    • Schedule 4A; Part 3 Exceptions relating to supplies not made to relevant business person (paras 10-16)
  • Schedule 4B Call-off stock arrangements [VATA 1994 Sch 4B]
  • Schedule 5 Services supplied where received [VATA 1994 Sch 5]
  • Schedule 5A Goods eligible to be fiscally warehoused [VATA 1994 Sch 5A]
  • ▸ Schedule 6 Valuation: special cases [VATA 1994 Sch 6]
    • Schedule 6; Part 1 Valuation of supplies of fuel for private use (paras A1-C1)
    • Schedule 6; Part 2 Other Provisions (paras 1-13)
  • Schedule 7 Valuation of acquisitions from other member states: special cases [VATA 1994 Sch 7]
  • ▸ Schedule 7A Charge at reduced rate [VATA 1994 Sch 7A]
    • Schedule 7A; Part I Index to reduced-rate supplies of goods and services
    • Schedule 7A; Part II The groups
  • ▸ Schedule 8 Zero-rating [VATA 1994 Sch 8]
    • Schedule 8; Part I Index to zero-rated supplies of goods and services
    • Schedule 8; Part II The groups
  • ▸ Schedule 9 Exemptions [VATA 1994 Sch 9]
    • Schedule 9; Part I Index to exempt supplies of goods and services
    • Schedule 9; Part II The groups
    • Schedule 9; Part 3 Exceptions
  • ▸ Schedule 9ZA VAT on aquisitions in Northern Ireland by member states [VATA 1994 Sch 9ZA]
    • Schedule 9ZA; Part 1 Charge to VAT for aquisitions in Northern Ireland from member states (paras 1-7)
    • Schedule 9ZA; Part 2 Valuation of acquisitions (paras 8-13)
    • Schedule 9ZA; Part 3 Payment of NI aquisition VAT by taxable persons (paras 14-15)
    • Schedule 9ZA; Part 4 Reliefs, etc. (paras 16-19)
    • Schedule 9ZA; Part 5 Application of Act to acquisitions in particular cases (paras 20-26)
    • Schedule 9ZA; Part 6 Administration, collection and enforcement (paras 27-33)
    • Schedule 9ZA; Part 7 Appeals and supplementary provision (paras 34-37)
    • Schedule 9ZA; Part 8 Registration in respect of acquisitions from member States (paras 38-47)
    • Schedule 9ZA; Part 9 Registration in respect of distance sales from the EU to Northern Ireland (paras 48-56)
    • Schedule 9ZA; Part 10 Call-off stock arrangements (paras 57-65)
    • Schedule 9ZA; Part 11 Modification of other Schedules (paras 66-74)
    • Schedule 9ZA; Part 12 Modifications of other Acts (paras 75-80)
    • Schedule 9ZA; Part 13 Interpretive provisions (paras 81-84)
  • ▸ Schedule 9ZB Goods removed to or from Northern Ireland and supply rules [VATA 1994 Sch 9ZB]
    • Schedule 9ZB; Part 1 Importations (paras 1-2)
    • Schedule 9ZB; Part 2 Movements between Northern Ireland and Great Britain (paras 3-7)
    • Schedule 9ZB; Part 3 Modifications in relation to exports (paras 8-14)
    • Schedule 9ZB; Part 4 Warehouses (paras 15-26)
    • Schedule 9ZB; Part 5 Rules relating to particular supplies (paras 27-31B)
    • Schedule 9ZB; Part 6 Northern Ireland and the Isle of Man (paras 32-35)
    • Schedule 9ZB; Part 7 Supplies from a member State to Great Britain via Northern Ireland: registration (para 36)
  • ▸ Schedule 9ZC Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol [VATA 1994 Sch 9ZC]
    • Schedule 9ZC; Part 1 Modification of this Act (paras 1-4A)
    • Schedule 9ZC; Part 2 Modification of the Value Added Tax (Imported Goods) Relief Order 1984 (para 5)
    • Schedule 9ZC; Part 2A Modification of the Value Added Tax Regulations 1995 (para 5A)
    • Schedule 9ZC; Part 3 Registration (paras 6-14)
  • ▸ Schedule 9ZD Distance selling of goods from Northern Ireland: special accounting scheme [VATA 1994 Sch 9ZD]
    • Schedule 9ZD; Part 1 Introduction (paras 1-2)
    • Schedule 9ZD; Part 2 Registration (paras 3-9)
    • Schedule 9ZD; Part 3 Liability, returns, payment etc. (paras 10-15A)
    • Schedule 9ZD; Part 4 Persons registered under non-UK special account schemes (paras 16-21A)
    • Schedule 9ZD; Part 5 Collection of UK VAT (paras 22-36)
    • Schedule 9ZD; Part 6 Appeals (para 37)
    • Schedule 9ZD; Part 7 Interpretation (para 38)
  • ▸ Schedule 9ZE Distance selling of goods imported to Northern Ireland: special accounting scheme
    • Schedule 9ZE; Part 1 Introduction (paras 1-2)
    • Schedule 9ZE; Part 2 Registration (paras 3-9)
    • Schedule 9ZE; Part 3 Liability, returns, payment etc. (paras 10-15)
    • Schedule 9ZE; Part 4 Collection etc. of UK VAT (paras 16-30A)
    • Schedule 9ZE; Part 5 IOSS representatives (paras 31-33)
    • Schedule 9ZE; Part 6 Supplementary provision (paras 34-41)
    • Schedule 9ZE; Part 7 Appeals (para 42)
    • Schedule 9ZE; Part 8 Interpretation (para 43)
  • ▸ Schedule 9ZF Modifications etc. in connection with Schedules 9ZD and 9ZE
    • Schedule 9ZF; Part 1 Modifications of this Act (paras 1-8A)
    • Schedule 9ZF; Part 2 Modifications of other Acts (paras 9-13)
    • Schedule 9ZF; Part 3 Modifications of secondary legislation (paras 14-18)
  • ▸ Schedule 9A Anti-avoidance provisions: groups
    • 1. Power to give directions [VATA 1994 Sch 9A para 1]
    • 2. Restrictions on giving directions [VATA 1994 Sch 9A para 2]
    • 3. Form of directions under Schedule [VATA 1994 Sch 9A para 3]
    • 4. Time limit on directions [VATA 1994 Sch 9A para 4]
    • 5. Manner of giving directions [VATA 1994 Sch 9A para 5]
    • 6. Assessment in consequence of a direction [VATA 1994 Sch 9A para 6]
    • 7. Interpretation of Schedule etc. [VATA 1994 Sch 9A para 7]
  • ▸ Schedule 10 Buildings and land [VATA 1994 Sch 10]
    • Part 1 – The option to tax land (paras 1-34)
    • Part 2 – Residential and charitable buildings: change of use etc. (paras 35-39)
    • Part 3 – General (para 40)
  • ▸ Schedule 10A Face-value vouchers issued before 1 January 2019 (paras 1-8)
    • 1. Meaning of “face-value voucher” etc. [VATA 1994 Schedule 10A para 1]
    • 2. Nature of supply [VATA 1994 Schedule 10A para 2]
    • 3. Treatment of credit vouchers [VATA 1994 Schedule 10A para 3]
    • 4. Treatment of retailer vouchers [VATA 1994 Schedule 10A para 4]
    • 5. Treatment of postage stamps [VATA 1994 Schedule 10A para 5]
    • 6. Treatment of other kinds of face-value voucher [VATA 1994 Schedule 10A para 6]
    • 7A. Exclusion of single purpose vouchers [VATA 1994 Schedule 10A para 7A]
    • 7. Vouchers supplied free with other goods or services [VATA 1994 Schedule 10A para 7]
    • 8. Interpretation [VATA 1994 Schedule 10A para 8]
  • ▸ Schedule 10B VAT treatment of vouchers issued on or after 1 January 2019 (paras 1-11)
    • 1. Meaning of “voucher” [VATA 1994 Schedule 10B para 1]
    • 2. Meaning of related expressions [VATA 1994 Schedule 10B para 2]
    • 3. VAT treatment of vouchers: general rule [VATA 1994 Schedule 10B para 3]
    • 4-5. Single purpose vouchers: special rules [VATA 1994 Schedule 10B paras 4-5]
    • 6-8. Multi-purpose vouchers: special rules [VATA 1994 Schedule 10B paras 6-8]
    • 9-10. Intermediaries [VATA 1994 Schedule 10B paras 9-10]
    • 11. Composite transactions [VATA 1994 Schedule 10B para 11]
  • ▸ Schedule 11 Administration, collection and enforcement (paras 1-14)
    • 1. General [VATA 1994 Schedule 11 para 1]
    • 2. Accounting for VAT... and payment of VAT [Value Added Tax Act 1994 Schedule 11 para 2]
    • 2A. VAT invoices [Value Added Tax Act 1994 Schedule 11 para 2A]
    • 2B. Self-billed invoices [Value Added Tax Act Schedule 11 para 2B]
    • 3. Electronic communication and storage of VAT invoices etc. [Value Added Tax Act 1994 Schedule 11 para 3]
    • 4. Power to require security and production of evidence [Value Added Tax Act 1994 para 4]
    • 5. Recovery of VAT, etc. [Value Added Tax Act 1994 para 5]
    • 6-6A. Duty to keep records [Value Added Tax Act 1994 Schedule 11 paras 6-6A]
    • 7. Furnishing of information and production of documents [Value Added Tax Act 1994 Schedule 11 para 7]
    • 8. Power to take samples [Value Added Tax Act 1994 Schedule 11 para 8]
    • 9. Power to require opening of machines on which relevant machine games are played [Value Added Tax Act 1994 Schedule 11 para 9]
    • 10. Entry and search of premises and persons [Value Added Tax Act 1994 Schedule 11 para 10]
    • 11. Order for access to recorded information etc. [Value Added Tax Act 1994 Schedule 11 para 11]
    • 12-13. Procedure where documents etc. are removed [Value Added Tax Act 1994 Schedule 11 paras 12-13
    • 14. Evidence by certificate, etc. [Value Added Tax Act 1994 Schedule 11 para 14]
  • ▸ Schedule 11A Disclosure of avoidance schemes (paras 1-13)
    • 1. Interpretation [Value Added Tax Act 1994 Schedule 11A para 1]
    • 2. Obtaining a tax advantage [Value Added Tax Act 1994 Schedule 11A para 2]
    • 2A. Meaning of “non-deductible tax” [Value Added Tax Act 1994 Schedule 11A para 2A]
    • 3. Designation by order of avoidance schemes [Value Added Tax Act Schedule 11A para 3]
    • 4. Designation by order of provisions included in or associated with avoidance schemes [Value Added Tax Act 1994 Schedule 11A para 4]
    • 5. Meaning of “notifiable scheme” [Value Added Tax Act 1994 Schedule 11A para 5]
    • 6. Duty to notify Commissioners [Value Added Tax Act 1994 Schedule 11A para 6]
    • 7. Exemptions from duty to notify under paragraph 6 [Value Added Tax Act 1994 Schedule 11A para 7]
    • 8. Power to exclude exemption [Value Added Tax Act 1994 Schedule 11A para 8]
    • 9. Voluntary notification of avoidance scheme that is not designated scheme [Value Added Tax Act 1994 Schedule 11A para 9]
    • 10. Penalty for failure to notify use of notifiable scheme [Value Added Tax Act 1994 Schedule 11A para 10]
    • 11. Amount of penalty [Value Added Tax Act 1994 Schedule 11A para 11]
    • 12. Penalty assessments [Value Added Tax Act 1994 Schedule 11A para 12]
    • 13. Penalty assessments [Value Added Tax Act 1994 Schedule 11A para 13]
  • Schedule 12 Constitution and procedure of tribunals
  • ▸ Schedule 13 Transitional provisions and savings
    • 1. General provisions [Value Added Tax Act 1994 Schedule 13 para 1]
    • 2. Validity of subordinate legislation [Value Added Tax Act 1994 Schedule 13 para 2]
    • 3. Provisions related to the introduction of VAT [Value Added Tax Act 1994 Schedule 13 para 3]
    • 4. Supply in accordance with pre-21.4.75 arrangements [Value Added Tax Act 1994 Schedule 13 para 4]
    • 5. President, chairmen etc. of tribunals [Value Added Tax Act 1994 Schedule 13 para 5]
    • 6. Overseas suppliers accounting through their customers [Value Added Tax Act 1994 Schedule 13 para 6]
    • 7. Supplies of fuel and power for domestic or charity use [Value Added Tax Act 1994 Schedule 13 para 7]
    • 8. Zero-rated supplies of goods and services [Value Added Tax Act 1994 Schedule 13 para 8]
    • 9. Bad debt relief [Value Added Tax Act 1994 Schedule 13 para 9]
    • 10. Supplies during construction of buildings and works [Value Added Tax Act 1994 Schedule 13 para 10]
    • 11-18. Offences and Penalties [Value Added Tax Act 1994 Schedule 13 paras 11-18]
    • 19. Importation of goods [Value Added Tax Act 1994 Schedule 13 para 19]
    • 20. Assessments [Value Added Tax Act 1994 Schedule 3 para 20]
    • 21. Set-off of credits [Value Added Tax Act 1994 Schedule 13 para 21]
    • 22. VAT tribunals [Value Added Tax Act 1994 Schedule 13 para 22]
    • 23. Isle of Man [Value Added Tax Act 1994 Schedule 13 para 23]
  • ▸ Schedule 14 Consequential amendments
    • 1. Diplomatic Privileges Act 1964 c.81 [Value Added Tax Act 1994 Schedule 14 para 1]
    • 2. Commonwealth Secretariat Act 1966 c.10 [Value Added Tax Act 1994 Schedule 14 para 2]
    • 3. Consular Relations Act 1968 c.18 [Value Added Tax Act 1994 Schedule 14 para 3]
    • 4. International Organisations Act 1968 c.48 [Value Added Tax Act 1994 Schedule 14 para 4]
    • 5. Diplomatic and other Privileges Act 1971 c.64 [Value Added Tax Act 1994 Schedule 14 para 5]
    • 6. Customs and Excise Management Act 1979 c.2 [Value Added Tax Act 1994 Schedule 14 para 6]
    • 7. Isle of Man Act 1979 c.58 [Value Added Tax Act 1994 Schedule 14 para 7]
    • 8. Insolvency Act 1986 c.45 [Value Added Tax Act 1994 Schedule 14 para 8]
    • 9. Bankruptcy (Scotland) Act 1985 c.66 [Value Added Tax Act 1994 Schedule 14 para 9]
    • 10. Income and Corporation Taxes Act 1988 c.1 [Value Added Tax Act 1994 Schedule 14 para 10]
    • 11. Capital Allowances Act 1990 c.1 [Value Added Tax Act 1994 Schedule 14 para 11]
    • 12. Tribunals and Inquiries Act 1992 c.53 [Value Added Tax Act 1994 Schedule 14 para 12]
    • 13. Finance Act 1994 c.9 [Value Added Tax Act 1994 Schedule 14 para 13]
    • 14. Vehicle Excise and Registration Act 1994 c.22 [Value Added Tax Act 1994 Schedule 14 para 14]
  • Schedule 15 Repeals
Schedules / Schedule 6 Valuation: special cases / Schedule 6; Part 1 Valuation of supplies of fuel for private use (paras A1-C1)

Schedule 6; Part 1 Valuation of supplies of fuel for private use (paras A1-C1)

Contents

  • A1-B1. Option for valuation on flat-rate basis [VATA 1994 Sch 6 paras A1-B1] Section commentary
  • C1. Interpretation [VATA 1994 Sch 6 para C1] Section commentary

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