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Contents

Legislation

Value Added Tax Act 1994

Crossheading Determination of value

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Section 19 Value of supply of goods or services.
Section 20 Valuation of acquisitions from other member States.
Section 21 Value of imported goods.
Section 22 Value of certain goods.
Section 23 Value of supplies involving relevant machine games
Section 23A Meaning of “relevant machine game”

Determination of value
Value of certain goods.

Section 22 | Value of certain goods.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 22 repealed (29.4.1996 with application in relation to supplies made on or after 1.1.1996) by 1996 c. 8, ss. 28, 205, Sch. 41 Pt. IV(2)