Value Added Tax Act 1994 Schedule 13 para 6

Overseas suppliers accounting through their customers

Schedule 13 paragraph 6 preserves the operation of a former VAT provision (section 32B of the 1983 Act) for certain supplies by overseas suppliers that fall outside the normal acquisition rules.

• Section 32B of the VAT Act 1983, which dealt with overseas suppliers accounting for VAT through their UK customers, was repealed by the 1994 Act but is kept alive for specific transactions.
• It continues to apply to any supply that is excluded from the acquisition charge under section 14 by virtue of section 14(8) of the 1994 Act.
• For these purposes, section 32B is treated as though it were part of Part III of the 1994 Act, so it operates within the current legislative framework.
• Any references within section 32B to provisions of the old 1983 Act are to be read as references to the corresponding provisions of the 1994 Act.