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Legislation

Value Added Tax Act 1994

Crossheading Reliefs etc. generally available

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Section 29A Reduced rate
Section 30 Zero-rating.
Section 31 Exempt supplies ....
Section 32 Relief on supply of certain second-hand goods.
Section 33 Refunds of VAT in certain cases.
Section 33A Refunds of VAT to museums and galleries
Section 33B Refunds of VAT to Academies
Section 33C Refunds of VAT to charities within section 33D
Section 33D Charities to which section 33C applies
Section 33E Power to extend refunds of VAT to other persons
Section 34 Capital goods.
Section 35 Refund of VAT to persons constructing certain buildings.
Section 36 Bad debts.

Value Added Tax Act 1994
Reliefs etc. generally available

Section 32 | Relief on supply of certain second-hand 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 32 repealed (1.6.1995) by 1995 c. 4, ss. 24(2), 162, Sch. 29 Pt. VI(3) Note; S.I. 1995/1374, art. 2

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