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Legislation

Finance Act 1991

CHAPTER II VALUE ADDED TAX

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Section 13 Rate.
Section 14 Person supplied for input tax purposes.
Section 15 Bad debts.
Section 16 Groups of companies.
Section 17 Interest on overpayments etc.
Section 18 Reduction of penalty for serious misdeclaration etc.

Part I CUSTOMS AND EXCISE, VALUE ADDED TAX AND CAR TAX
CHAPTER II VALUE ADDED TAX

CHAPTER II VALUE ADDED TAX

From legislation.gov.uk

Contents

Section 13 Rate.
Section 14 Person supplied for input tax purposes.
Section 15 Bad debts.
Section 16 Groups of companies.
Section 17 Interest on overpayments etc.
Section 18 Reduction of penalty for serious misdeclaration etc.