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Legislation
Finance Act 2003

Part 2 Value added tax

  • Section 17 Requirement of evidence or security
  • Section 18 Joint and several liability for unpaid VAT of another trader
  • Section 19 Face-value vouchers
  • Section 20 Supplies arising from prior grant of fee simple
  • Section 21 Business gifts
  • Section 22 Non-business use of business property
  • Section 23 Supply of electronic services in member States: special accounting scheme
  1. Part 2 · Value added tax
  2. Supply of electronic services in member States: special accounting scheme

Section 23 | Supply of electronic services in member States: special accounting scheme

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.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    S. 23 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(e) (with savings and transitional provisions in S.I. 2019/105 (as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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