Part III – Application of Act in particular case (ss 41-57)

Contents

Section 40A – Northern Ireland Protocol [VATA 1994 s 40A] Section commentary
Section 41 – Application to the Crown [VATA 1994 s 41] Section commentary
Section 41A – Supply of goods or services by public bodies [VATA 1994 s 41A] Section commentary
Section 42 – Local authorities [VATA 1994 s 42] Section commentary
Section 43 – Groups of companies [VATA 1994 s 43] Section commentary
Section 43A – Groups: eligibility [VATA 1994 s 43A] Section commentary
Section 43AZA – Section 43A: control test [VATA 1994 s 43AZA] Section commentary
Section 43AA – Power to alter eligibility for grouping [VATA 1994 s 43AA] Section commentary
Section 43B – Groups: applications [VATA 1994 s 43B] Section commentary
Section 43C – Groups: termination of membership [VATA 1994 s 43C] Section commentary
Section 43D – Groups: duplication [VATA 1994 s 43D] Section commentary
Section 44 – Supplies to groups [VATA 1994 s 44] Section commentary
Section 45 – Partnerships [VATA 1994 s 45] Section commentary
Section 46 – Business carried on in divisions or by unincorporated bodies, personal representatives etc. [VATA 1994 s 46] Section commentary
Section 47 – Agents etc. [VATA 1994 s 47] Section commentary
Section 48 – VAT representatives and security [VATA 1994 s 48] Section commentary
Section 49 – Transfers of going concerns [VATA 1994 s 49] Section commentary
Section 50 – Terminal markets [VATA 1994 s 50] Section commentary
Section 50A – Margin schemes [VATA 1994 s 50A] Section commentary
Section 50B – Margin schemes and export or removal of goods [VATA 1994 s 50B] Section commentary
Section 51 – Buildings and land [VATA 1994 s 51] Section commentary
Section 51A – Co-owners etc. of buildings and land [VATA 1994 s 51A] Section commentary
Section 51B – Face-value vouchers issued before 1 January 2019 [VATA 1994 s 51B] Section commentary
Section 51C – Vouchers issued on or after 1 January 2019 [VATA 1994 s 51C] Section commentary
Section 51D – Postage stamps issued on or after 1 January 2019 [VATA 1994 s 51D] Section commentary
Section 52 – Trading stamp schemes [VATA 1994 s 52] Section commentary
Section 53 – Tour operators [VATA 1994 s 53] Section commentary
Section 54 – Farmers etc. [VATA 1994 s 54] Section commentary
Section 55 – Customers to account for tax on supplies of gold etc. [VATA 1994 s 55] Section commentary
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 commentary
Section 55B – Deposit schemes: designation [VATA 1994 s 55B] Section commentary
Section 55C – Deposit schemes: value of supply [VATA 1994 s 55C] Section commentary
Section 55D – Deposit schemes: liability to account for VAT on deposit amounts [VATA 1994 s 55D] Section commentary
Section 56 – Fuel for private use [VATA 1994 s 56] Section commentary
Section 57 – Determination of consideration for fuel supplied for private use [VATA 1994 s 57] Section commentary

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