Value Added Tax Act 1994 section 22

Partnerships

Section 22 extends the existing VAT partnership rules to cover partnerships that acquire goods from an EU member state through non-business activities, and applies the same liability provisions for NI acquisition VAT as apply to VAT on supplies of goods or services.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.