Value Added Tax Act 1994 section 22

Value of certain goods

Section 22 previously provided rules for determining the value of certain goods for VAT purposes, but has been removed from the legislation.

  • Section 22 originally set out how to determine the value of certain goods for VAT purposes.
  • The section was omitted by the Finance Act 1996, section 28(1).
  • It was formally repealed by the Finance Act 1996, section 205 and Schedule 41 Part IV(2).
  • The omission and repeal apply to all supplies made on or after 1 January 1996.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member