Value Added Tax Act 1994

Contents

7,888 provisions, too many to show on one page. Open a part or section to read it with its history and connections, or search inside the text.

1. Part I · The charge to tax
   1. Acquisition of goods from member States
   2. Determination of value
   3. Goods subject to a warehousing regime
   4. Goods supplied between the UK and member States under call-off stock arrangements
   5. Importation of goods ...
   6. Imposition and rate of VAT
   7. Payment of VAT by taxable persons
   8. Supply of goods or services in the United Kingdom
2. Part II · Reliefs, exemptions and repayments
   1. Acquisitions
   2. Imports, overseas businesses etc
   3. Reliefs etc. generally available
3. Part III · Application of Act in particular cases
   1. 40A Northern Ireland Protocol
   2. 41 Application to the Crown.
   3. 41A Supply of goods or services by public bodies
   4. 42 Local authorities.
   5. 43 Groups of companies.
   6. 43A Groups: eligibility.
   7. 43AA Power to alter eligibility for grouping
   8. 43AZA Section 43A: control test
   9. 43B Groups: applications.
   10. 43C Groups: termination of membership.
   11. 43D Groups: duplication
   12. 44 Supplies to groups.
   13. 45 Partnerships.
   14. 46 Business carried on in divisions or by unincorporated bodies, personal representatives etc.
   15. 47 Agents etc.
   16. 48 VAT representatives and security.
   17. 49 Transfers of going concerns.
   18. 50 Terminal markets.
   19. 50A Margin schemes.
   20. 50B Margin schemes and export or removal of goods
   21. 51 Buildings and land.
   22. 51B Face-value vouchers issued before 1 January 2019
   23. 51C Vouchers issued on or after 1 January 2019
   24. 51D Postage stamps issued on or after 1 January 2019
   25. 52 Trading stamp schemes.
   26. 53 Tour operators.
   27. 54 Farmers etc.
   28. 55 Customers to account for tax on supplies of gold etc.
   29. 55A Customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud
   30. 55B Deposit schemes: designation
   31. 55C Deposit schemes: value of supply
   32. 55D Deposit schemes: liability to account for VAT on deposit amounts
   33. 56 Fuel for private use.
   34. 57 Determination of consideration for fuel supplied for private use.
   35. 57A Importation following zero-rated free zone supply: deemed supply
4. Part IV · Administration, collection and enforcement
   1. Assessments of VAT and other payments due
   2. Default surcharges and other penalties and criminal offences
   3. Disclosure of avoidance schemes
   4. General administrative provisions
   5. Interest, repayment supplements etc. payable by Commissioners
   6. Liability for unpaid VAT of another
   7. Online marketplaces
   8. Liability of operators of online marketplaces for VAT in cases of deemed supply
5. Part V · Reviews and Appeals
   1. 82 Meaning of “tribunal”
   2. 83 Appeals.
   3. 83A Offer of review
   4. 83B Right to require review
   5. 83C Review by HMRC
   6. 83D Extensions of time
   7. 83E Review out of time
   8. 83F Nature of review etc
   9. 83FA Nature of review: penalties under Schedule 24 to FA 2021
   10. 83FB Effect of conclusions of review: penalties under Schedule 24 to FA 2021
   11. 83G Bringing of appeals
   12. 84 Further provisions relating to appeals.
   13. 85 Settling appeals by agreement.
   14. 85A Payment of tax on determination of appeal
   15. 85B Payment of tax where there is a further appeal
   16. 86 Appeals to Court of Appeal.
   17. 87 Enforcement of registered or recorded tribunal decisions etc.
6. Part VI · Supplementary provisions
   1. Change in rate of VAT etc. and disclosure of information
   2. Interpretative provisions
   3. Supplementary provisions
7. Schedule 1 · Registration in respect of taxable supplies : UK establishment
   1. Liability to be registered
   2. Notification of liability and registration
   3. Entitlement to be registered
   4. Notification of end of liability or entitlement etc
   5. Cancellation of registration
   6. Exemption from registration
   7. Power to vary specified sums by order
   8. Supplementary
8. Schedule 1A · Registration in respect of taxable supplies: non-uk establishment
   1. Liability to be registered
   2. Notification of liability and registration
   3. Notification of end of liability
   4. Cancellation of registration
   5. Exemption from registration
   6. Supplementary
9. Schedule 2 · Registration in respect of supplies from other member States
   1. Liability to be registered
   2. Notification of liability and registration
   3. Request to be registered
   4. Notification of matters affecting continuance of registration
   5. Cancellation of registration
   6. Conditions of cancellation
   7. Power to vary specified sums by order
   8. Supplementary
10. Schedule 3 · Registration in respect of acquisitions from other member States
    1. Liability to be registered
    2. Notification of liability and registration
    3. Entitlement to be registered etc
    4. Notification of matters affecting continuance of registration
    5. Cancellation of registration
    6. Conditions of cancellation
    7. Exemption from registration
    8. Power to vary specified sums by order
    9. Supplementary
11. Schedule 3A · Registration in respect of disposals of assets for which a VAT repayment is claimed
    1. Liability to be registered
    2. Notification of liability and registration
    3. Notification of end of liability
    4. Cancellation of registration
    5. Exemption from registration
    6. Supplementary
12. Schedule 3B · Electronic, telecommunication and broadcasting services: non-union scheme
    1. Persons registered under this Schedule are to be registered in...
13. Schedule 3BA · Electronic, telecommunication and broadcasting services: Union scheme
    1. In this Schedule— (a) Parts 2 and 3 establish a...
14. Schedule 4 · Matters to be treated as supply of goods or services
    1. (1) (1) Any transfer of the whole property in goods is...
    2. (2) Matters to be treated as supply of goods or services
    3. (3) The supply of any form of power, heat, refrigeration or...
    4. (4) The grant, assignment or surrender of a major interest in...
    5. (5) (1) Subject to sub-paragraph (2) below, where goods forming part...
    6. (5A) (1) In paragraph 5 “ qualifying charitable donation ” means...
    7. (6) (1) Where, in a case not falling within paragraph 5(1)...
    8. (7) Where in the case of a business carried on by...
    9. (8) (1) Where a person ceases to be a taxable person,...
    10. (9) (1) Subject to sub-paragraphs (2) and (3) below, paragraphs 5...
15. Schedule 4A · Place of supply of services: special rules
    1. Part 1 General exceptions
    2. Part 2 Exceptions relating to supplies made to relevant business person
    3. Part 3 Exceptions relating to supplies not made to relevant business person
16. Schedule 4B · Call-off stock arrangements
    1. Where this Schedule applies
    2. Removal of the goods not to be treated as a supply
    3. Goods transferred to the customer within 12 months of arrival
    4. Relevant event occurs within 12 months of arrival
    5. Goods not transferred and no relevant event occurs within 12 months of arrival
    6. Exception to paragraphs 4 and 5: goods returned to origin State
    7. Meaning of “relevant event”
    8. Record keeping by the supplier
    9. Record keeping by the customer
17. Schedule 5 · Services supplied where received
    1. (1) Transfers and assignments of copyright, patents, licences, trademarks and similar...
    2. (2) Advertising services.
    3. (3) Services of consultants, engineers, consultancy bureaux, lawyers, accountants and other...
    4. (4) Acceptance of any obligation to refrain from pursuing or exercising,...
    5. (5) Banking, financial and insurance services (including reinsurance, but not including...
    6. (5A) The provision of access to, and of transport or transmission...
    7. (6) The supply of staff.
    8. (7) The letting on hire of goods other than means of...
    9. (7A) Telecommunications services, that is to say services relating to the...
    10. (7B) Radio and television broadcasting services.
    11. (7C) Electronically supplied services, for example— (a) website supply, web-hosting and...
    12. (8) The services rendered by one person to another in procuring...
    13. (9) Any services not of a description specified in paragraphs 1...
    14. (10) Section 8(1) shall have effect in relation to any service—...
18. Schedule 5A · Goods Eligible to be Fiscally Warehoused
19. Schedule 6 · Valuation: special cases
    1. Part 1 Valuation of supplies of fuel for private use
    2. Part 2 Other Provisions
20. Schedule 7 · Valuation of acquisitions from other member states: special cases
    1. (1) (1) Where, in the case of the acquisition of any...
    2. (2) (1) Where, in such cases as the Commissioners may by...
    3. (3) (1) Where goods are acquired from another member State in...
    4. (4) (1) Subject to the following provisions of this paragraph, where—...
    5. (5) In this Schedule— “ relevant transaction ”, in relation to...
21. Schedule 7A · Charge at reduced rate
    1. Part 1 Index to reduced-rate supplies of goods and services
    2. Part 2 The groups
22. Schedule 8 · Zero-rating
    1. Part I Index to zero-rated supplies of goods and services
    2. Part II The Groups
23. Schedule 9 · Exemptions
    1. Part 3 Exceptions
    2. Part I Index to exempt supplies of goods and services
    3. Part II The Groups
24. Schedule 9A · Anti-avoidance provisions: groups
    1. Power to give directions
    2. Restrictions on giving directions
    3. Form of directions under Schedule
    4. Time limit on directions
    5. Manner of giving directions
    6. Assessment in consequence of a direction
    7. Interpretation of Schedule etc.
25. Schedule 9ZA · VAT on acquisitions in Northern Ireland from member States
    1. Part 1 Charge to VAT for acquisitions in Northern Ireland from member States
    2. Part 2 Valuation of acquisitions
    3. Part 3 Payment of NI acquisition VAT by taxable persons
    4. Part 4 Reliefs etc
    5. Part 5 Application of Act to acquisitions in particular cases
    6. Part 6 Administration, collection and enforcement
    7. Part 7 Appeals and supplementary provision
    8. Part 8 Registration in respect of acquisitions from member States
    9. Part 9 Registration in respect of distance sales from the EU to Northern Ireland
    10. Part 10 Call-off stock arrangements
    11. Part 11 Modification of other Schedules
    12. Part 12 Modification of other Acts
    13. Part 13 Interpretive provisions
26. Schedule 9ZB · Goods removed to or from Northern Ireland and supply rules
    1. Part 1 Importations
    2. Part 2 Movements between Northern Ireland and Great Britain
    3. Part 3 Modifications in relation to exports
    4. Part 4 Warehouses
    5. Part 5 Rules relating to particular supplies
    6. Part 6 Northern Ireland and the Isle of Man
    7. Part 7 Supplies from a member State to Great Britain via Northern Ireland: registration
27. Schedule 9ZC · Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol
    1. Part 1 Modification of this Act
    2. Part 2 Modification of the Value Added Tax (Imported Goods) Relief Order 1984
    3. Part 2A Modification of the Value Added Tax Regulations 1995
    4. Part 3 Registration
28. Schedule 9ZD · Distance selling of goods from Northern Ireland: special accounting scheme
    1. Part 1 Introduction
    2. Part 2 Registration
    3. Part 3 Liability, returns, payment etc
    4. Part 4 Persons registered under non-UK special accounting schemes
    5. Part 5 Collection of ...UK VAT
    6. Part 6 Appeals
    7. Part 7 Interpretation
29. Schedule 9ZE · Distance selling of goods imported to Northern Ireland: special accounting scheme
    1. Part 1 Introduction
    2. Part 2 Registration
    3. Part 3 Liability, returns, payment etc
    4. Part 4 Collection etc of UK VAT
    5. Part 5 IOSS representatives
    6. Part 6 Supplementary provision
    7. Part 7 Appeals
    8. Part 8 Interpretation
30. Schedule 9ZF · Modifications etc in connection with Schedules 9ZD and 9ZE
    1. Part 1 Modifications of this Act
    2. Part 2 Modifications etc of other Acts
    3. Part 3 Modifications of secondary legislation
31. Schedule 10 · Buildings and land
    1. Part 1 The option to tax land
    2. Part 2 Residential and charitable buildings: change of use etc
    3. Part 3 General
32. Schedule 10A · Face-value vouchers issued before 1 January 2019
    1. Meaning of “face-value voucher” etc
    2. Nature of supply
    3. Treatment of credit vouchers
    4. Treatment of retailer vouchers
    5. Treatment of postage stamps
    6. Treatment of other kinds of face-value voucher
    7. Vouchers supplied free with other goods or services
    8. Exclusion of single purpose vouchers
    9. Interpretation
33. Schedule 10B · VAT treatment of vouchers issued on or after 1 January 2019
    1. Meaning of “voucher”
    2. Meaning of related expressions
    3. VAT treatment of vouchers: general rule
    4. Single purpose vouchers: special rules
    5. Multi-purpose vouchers: special rules
    6. Intermediaries
    7. Composite transactions
34. Schedule 11 · Administration, collection and enforcement
    1. General
    2. Accounting for VAT... and payment of VAT
    3. VAT invoices
    4. Self-billed invoices
    5. Electronic communication and storage of VAT invoices etc
    6. Power to require security and production of evidence
    7. Recovery of VAT, etc
    8. Duty to keep records
    9. Furnishing of information and production of documents
    10. Power to take samples
    11. Power to require opening of machines on which relevant machine games are played
    12. Entry and search of premises and persons
    13. Order for access to recorded information etc.
    14. Procedure where documents etc. are removed
    15. Evidence by certificate, etc
35. Schedule 11A · Disclosure of avoidance Schemes
    1. Interpretation
    2. Obtaining a tax advantage
    3. Meaning of “non-deductible tax”
    4. Designation by order of avoidance schemes
    5. Designation by order of provisions included in or associated with avoidance schemes
    6. Meaning of “notifiable scheme”
    7. Duty to notify Commissioners
    8. Exemptions from duty to notify under paragraph 6
    9. Power to exclude exemption
    10. Voluntary notification of avoidance scheme that is not designated scheme
    11. Penalty for failure to notify use of notifiable scheme
    12. Amount of penalty
    13. Penalty assessments
    14. Penalty assessments
36. Schedule 12 · Constitution and procedure of tribunals
    1. Establishment of tribunals
    2. The President
    3. Sittings of tribunals
    4. Composition of tribunals
    5. Membership of tribunals
    6. Exemption from jury service
    7. Rules of procedure
37. Schedule 13 · Transitional provisions and savings
    1. General provisions (1) The continuity of the law relating to VAT shall...
38. Schedule 14 · Consequential amendments
    1. Diplomatic Privileges Act 1964 c.81
    2. Commonwealth Secretariat Act 1966 c.10
    3. Consular Relations Act 1968 c.18
    4. International Organisations Act 1968 c.48
    5. Diplomatic and other Privileges Act 1971 c.64
    6. Customs and Excise Management Act 1979 c.2
    7. Isle of Man Act 1979 c.58
    8. Insolvency Act 1986 c.45
    9. Bankruptcy (Scotland) Act 1985 c.66
    10. Income and Corporation Taxes Act 1988 c.1
    11. Capital Allowances Act 1990 c.1
    12. Tribunals and Inquiries Act 1992 c.53
    13. Finance Act 1994 c.9
    14. Vehicle Excise and Registration Act 1994 c.22
39. Schedule 15 · Repeals
    1. Acts of Parliament
    2. Statutory Instruments
40. Schedule A1 · . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
    1. The supplies
    2. Interpretation
41. Table of derivations
    1. (1) Notes:
    2. (2) The following abbreviations are used in the Table:—
    3. Acts of Parliament
    4. Subordinate legislation