SolvedCrossheading Payment of VAT by taxable persons
From legislation.gov.uk
Contents
- Section 24 Input tax and output tax.
- Section 25 Payment by reference to accounting periods and credit for input tax against output tax.
- Section 26 Input tax allowable under section 25.
- Section 26A Disallowance of input tax where consideration not paid
- Section 26AA Disapplication of disallowance under section 26A in insolvency
- Section 26AB Adjustment of output tax in respect of supplies under section 55A
- Section 26B Flat-rate scheme
- Section 27 Goods imported for private purposes.
- Section 28 Payments on account of VAT.
- Section 29 Invoices provided by recipients of goods or services.