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Contents

Legislation
Value Added Tax Act 1983 (repealed 1.9.1994)

Crossheading General

  • Section 38 Administration, collection and enforcement.
  • Section 38A Interest in certain cases of official error.
  • Section 38B Interest: general treatment.
  • Section 38C Payments on account.
  • Section 39 Offences and penalties.
  • Section 40 Appeals.
  • Section 41 Supplies spanning change of rate, etc.
  • Section 42 Adjustment of contracts on changes in tax.
  • Section 43 Failure of resolution under Provisional Collection of Taxes Act 1968.
  • Section 44 Disclosure of information for statistical purposes.
  1. General
  2. Administration, collection and enforcement.

Section 38 | Administration, collection and enforcement.

From legislation.gov.uk

Schedule 7 to this Act shall have effect subject to section 46A(6) below, with respect to the administration, collection and enforcement of the tax.F1

Notes

  1. F1

    Words in s. 38 inserted by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.38; S.I. 1992/2979, art. 4, Sch. Pt.II (with art. 5); S.I. 1992/3261, art. 3,Sch. (with art. 4)

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