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Contents

Legislation

Value Added Tax Act 1994

Crossheading Supplementary provisions

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Section 97 Orders, rules and regulations.
Section 97A Place of supply orders: transitional provision.
Section 98 Service of notices.
Section 99 Refund of VAT to Government of Northern Ireland.
Section 100 Savings and transitional provisions, consequential amendments and repeals.
Section 101 Commencement and extent.
Section 102 Short title.

Supplementary provisions
Short title.

Section 102 | Short title.

From legislation.gov.uk

This Act may be cited as the Value Added Tax Act 1994.