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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. Value added tax
  2. Refunds to S4C

Section 100 | Refunds to S4C

From legislation.gov.uk

(1)In section 33(3) of the Value Added Tax Act 1994 (refunds of VAT in certain cases), after paragraph (i) insert—

(ia)S4C;

.

(2)The amendment made by this section has effect in relation to supplies made, and acquisitions and importations taking place, on or after 1 April 2021.

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