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Contents

Legislation
Value Added Tax Act 1994
  • Introduction
  • Part I The charge to tax
  • Part II Reliefs, exemptions and repayments
  • Part III Application of Act in particular cases
  • Part IV Administration, collection and enforcement
  • Part V Reviews and Appeals
  • Part VI Supplementary provisions
  • SCHEDULE A1 Charge at Reduced Rate
  • SCHEDULE 1 Registration in respect of taxable supplies : UK establishment
  • SCHEDULE 1A Registration in respect of taxable supplies: non-uk establishment
  • SCHEDULE 2 Registration in respect of supplies from other member States
  • SCHEDULE 3 Registration in respect of acquisitions from other member States
  • SCHEDULE 3A Registration in respect of disposals of assets for which a VAT repayment is claimed
  • SCHEDULE 3B Electronic, telecommunication and broadcasting services: non-union scheme
  • SCHEDULE 3BA Electronic, telecommunication and broadcasting services: Union scheme
  • SCHEDULE 4 Matters to be treated as supply of goods or services
  • SCHEDULE 4A Place of supply of services: special rules
  • SCHEDULE 4B Call-off stock arrangements
  • SCHEDULE 5 Services supplied where received
  • SCHEDULE 5A Goods Eligible to be Fiscally Warehoused
  • SCHEDULE 6 Valuation: special cases
  • SCHEDULE 7 Valuation of acquisitions from other member states: special cases
  • SCHEDULE 7A CHARGE AT REDUCED RATE
  • SCHEDULE 8 Zero-rating
  • SCHEDULE 9 Exemptions
  • SCHEDULE 9ZA VAT on acquisitions in Northern Ireland from member States
  • SCHEDULE 9ZB Goods removed to or from Northern Ireland and supply rules
  • SCHEDULE 9ZC Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol
  • SCHEDULE 9ZD Distance selling of goods from Northern Ireland: special accounting scheme
  • SCHEDULE 9ZE Distance selling of goods imported to Northern Ireland: special accounting scheme
  • SCHEDULE 9ZF Modifications etc in connection with Schedules 9ZD and 9ZE
  • SCHEDULE 9A Anti-avoidance provisions: groups
  • SCHEDULE 10 BUILDINGS AND LAND
  • SCHEDULE 10A Face-value vouchers issued before 1 January 2019
  • SCHEDULE 10B VAT treatment of vouchers issued on or after 1 January 2019
  • SCHEDULE 11 Administration, collection and enforcement
  • SCHEDULE 11A Disclosure of avoidance Schemes
  • SCHEDULE 12 Constitution and procedure of tribunals
  • SCHEDULE 13 Transitional provisions and savings
  • SCHEDULE 14 Consequential amendments
  • SCHEDULE 15 Repeals
  • Schedule TABLE OF DERIVATIONS
  1. Value Added Tax Act 1994
  2. Introduction

Introduction

From legislation.gov.uk

An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.

[5th July 1994]

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

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