Value Added Tax Act 1994 section 76

Customs and Excise Duties (General Reliefs) Act 1979

Section 76 modifies the definition of "value added tax" in the Customs and Excise Duties (General Reliefs) Act 1979 to extend the scope of VAT relief powers so that they also cover the acquisition of goods from a member state.

• This paragraph amends section 13 of the Customs and Excise Duties (General Reliefs) Act 1979, which grants the power to provide reliefs from VAT and similar duties.
• The modification broadens the definition of "value added tax" in that section so it is not limited to VAT charged on goods alone.
• Specifically, the definition is extended to include VAT on the acquisition of goods from an EU member state.
• The effect is that any relief powers available under section 13 of the 1979 Act can also apply to VAT arising on intra-EU acquisitions of goods.