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Legislation

Value Added Tax Act 1994

Crossheading Imposition and rate of VAT

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Section 1 Value added tax.
Section 2 Rate of VAT.
Section 3 Taxable persons and registration.
Section 3A Supplies of electronic, telecommunication and broadcasting services: special accounting schemes

Value Added Tax Act 1994
Part I The charge to tax

Crossheading Imposition and rate of VAT

From legislation.gov.uk

Contents

Section 1 Value added tax.
Section 2 Rate of VAT.
Section 3 Taxable persons and registration.
Section 3A Supplies of electronic, telecommunication and broadcasting services: special accounting schemes

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