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Legislation

Value Added Tax Act 1994

Crossheading Determination of value

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Section 19 Value of supply of goods or services.
Section 20 Valuation of acquisitions from other member States.
Section 21 Value of imported goods.
Section 22 Value of certain goods.
Section 23 Value of supplies involving relevant machine games
Section 23A Meaning of “relevant machine game”

Part I The charge to tax
Crossheading Determination of value

Crossheading Determination of value

From legislation.gov.uk

Contents

Section 19 Value of supply of goods or services.
Section 20 Valuation of acquisitions from other member States.
Section 21 Value of imported goods.
Section 22 Value of certain goods.
Section 23 Value of supplies involving relevant machine games
Section 23A Meaning of “relevant machine game”