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Legislation
Value Added Tax Act 1994

Crossheading Imposition and rate of VAT

  • Section 1 Value added tax.
  • Section 2 Rate of VAT.
  • Section 3 Taxable persons and registration.
  • Section 3A Supplies of electronic, telecommunication and broadcasting services: special accounting schemes
  1. Imposition and rate of VAT
  2. Supplies of electronic, telecommunication and broadcasting services: special accounting schemes

Section 3A | Supplies of electronic, telecommunication and broadcasting services: special accounting schemes

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

RepealedF1

Notes

  1. F1

    S. 3A omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 4 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

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