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Contents

Legislation
Value Added Tax Act 1994

Crossheading General administrative provisions

  • Section 58 General provisions relating to the administration and collection of VAT.
  • Section 58ZA International VAT arrangements
  1. General administrative provisions
  2. General provisions relating to the administration and collection of VAT.

Section 58 | General provisions relating to the administration and collection of VAT.

From legislation.gov.uk

Schedule 11 shall have effect, subject to section 58ZA(5)(a), with respect to the administration, collection and enforcement of VAT.F1

Notes

  1. F1

    Word in s. 58 substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 56 (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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