Part III Application of Act in particular cases
From legislation.gov.uk
Contents
- Section 40A Northern Ireland Protocol
- Section 41 Application to the Crown.
- Section 41A Supply of goods or services by public bodies
- Section 42 Local authorities.
- Section 43 Groups of companies.
- Section 43A Groups: eligibility.
- Section 43AZA Section 43A: control test
- Section 43AA Power to alter eligibility for grouping
- Section 43B Groups: applications.
- Section 43C Groups: termination of membership.
- Section 43D Groups: duplication
- Section 44 Supplies to groups.
- Section 45 Partnerships.
- Section 46 Business carried on in divisions or by unincorporated bodies, personal representatives etc.
- Section 47 Agents etc.
- Section 48 VAT representatives and security.
- Section 49 Transfers of going concerns.
- Section 50 Terminal markets.
- Section 50A Margin schemes.
- Section 50B Margin schemes and export or removal of goods
- Section 51 Buildings and land.
- Section 51B Face-value vouchers issued before 1 January 2019
- Section 51C Vouchers issued on or after 1 January 2019
- Section 51D Postage stamps issued on or after 1 January 2019
- Section 52 Trading stamp schemes.
- Section 53 Tour operators.
- Section 54 Farmers etc.
- Section 55 Customers to account for tax on supplies of gold etc.
- Section 55A Customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud
- Section 55B Deposit schemes: designation
- Section 55C Deposit schemes: value of supply
- Section 55D Deposit schemes: liability to account for VAT on deposit amounts
- Section 56 Fuel for private use.
- Section 57 Determination of consideration for fuel supplied for private use.
- Section 57A Importation following zero-rated free zone supply: deemed supply