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Legislation
Finance Act 2021

Crossheading Value added tax

  • Section 92 Extension of temporary 5% reduced rate for hospitality and tourism sectors
  • Section 93 Temporary 12.5% reduced rate for hospitality and tourism sectors
  • Section 94 Extending digital record-keeping for VAT purposes to all businesses
  • Section 95 Distance selling: Northern Ireland
  • Section 96 Distance selling: power to make further provision
  • Section 97 Supply of imported works of art etc
  • Section 98 Continuing effect of principle preventing the abuse of the VAT system
  • Section 99 Deferring VAT payment by reason of the coronavirus emergency
  • Section 100 Refunds to S4C
  1. PART 3 Other taxes
  2. Crossheading Value added tax

Crossheading Value added tax

From legislation.gov.uk

Contents

  1. Section 92 Extension of temporary 5% reduced rate for hospitality and tourism sectors
  2. Section 93 Temporary 12.5% reduced rate for hospitality and tourism sectors
  3. Section 94 Extending digital record-keeping for VAT purposes to all businesses
  4. Section 95 Distance selling: Northern Ireland
  5. Section 96 Distance selling: power to make further provision
  6. Section 97 Supply of imported works of art etc
  7. Section 98 Continuing effect of principle preventing the abuse of the VAT system
  8. Section 99 Deferring VAT payment by reason of the coronavirus emergency
  9. Section 100 Refunds to S4C
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