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

Value Added Tax Act 1994

Schedule 4B | Call-off stock arrangements ^F1

From legislation.gov.uk

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Notes

F1
Sch. 4B omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 7(1) (with Sch. 2 para. 7(6)-(9)); S.I. 2020/1642, reg. 9

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