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Contents

Legislation

Value Added Tax Act 1983 (repealed 1.9.1994)

Crossheading Special cases

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Section 27 Application to Crown.
Section 28 Local authorities.
Section 29 Groups of companies.
Section 29A Supplies to groups.
Section 30 Partnerships.
Section 31 Business carried on in divisions or by unincorporated bodies, personal representatives, etc.
Section 32 Agents, etc.
Section 32A Tax representatives.
Section 32B Overseas suppliers accounting through their customers.
Section 33 Transfers of going concerns.
Section 34 Terminal markets.
Section 35 Goods subject to a warehousing regime.
Section 35A Buildings and land.
Section 36 Capital goods.
Section 37 Trading stamp schemes.
Section 37A Tour operators.
Section 37B Special treatment for persons involved in farming etc.
Section 37C Customers to account for tax on supplies of gold etc.

Special cases
Overseas suppliers accounting through their customers.

Section 32B | Overseas suppliers accounting through their customers.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 32B repealed (27.7.1993 with effect in relation to supplies of goods made on or after 1.8.1993 other than a supply of goods by an intermediate supplier to whom the goods were supplied before that date) by 1992 c. 34, ss. 44(2)(4), 213, Sch. 23 Pt. II(3)