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Contents

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.

Chapter II · VALUE ADDED TAX
Person supplied for input tax purposes.

Section 14 | Person supplied for input tax purposes.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 14 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15