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Contents

Legislation

Value Added Tax Act 1994

Part III Application of Act in particular cases

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Section 40A Northern Ireland Protocol
Section 41 Application to the Crown.
Section 41A Supply of goods or services by public bodies
Section 42 Local authorities.
Section 43 Groups of companies.
Section 43A Groups: eligibility.
Section 43AZA Section 43A: control test
Section 43AA Power to alter eligibility for grouping
Section 43B Groups: applications.
Section 43C Groups: termination of membership.
Section 43D Groups: duplication
Section 44 Supplies to groups.
Section 45 Partnerships.
Section 46 Business carried on in divisions or by unincorporated bodies, personal representatives etc.
Section 47 Agents etc.
Section 48 VAT representatives and security.
Section 49 Transfers of going concerns.
Section 50 Terminal markets.
Section 50A Margin schemes.
Section 50B Margin schemes and export or removal of goods
Section 51 Buildings and land.
Section 51B Face-value vouchers issued before 1 January 2019
Section 51C Vouchers issued on or after 1 January 2019
Section 51D Postage stamps issued on or after 1 January 2019
Section 52 Trading stamp schemes.
Section 53 Tour operators.
Section 54 Farmers etc.
Section 55 Customers to account for tax on supplies of gold etc.
Section 55A Customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud
Section 55B Deposit schemes: designation
Section 55C Deposit schemes: value of supply
Section 55D Deposit schemes: liability to account for VAT on deposit amounts
Section 56 Fuel for private use.
Section 57 Determination of consideration for fuel supplied for private use.
Section 57A Importation following zero-rated free zone supply: deemed supply

Part III · Application of Act in particular cases
Buildings and land.

Section 51 | Buildings and land.

From legislation.gov.uk

(1)Schedule 10 shall have effect with respect to buildings and land.

(2)The Treasury may by order amend Schedule 10.