Value Added Tax Act 1994 section 84

VAT charged in a member State

Section 84 clarifies that references to VAT in this Schedule can mean the value added tax of another EU member State, rather than UK VAT, where the context requires it.

• References to "VAT" in the Schedule are not limited to UK VAT charged under the Value Added Tax Act 1994.
• Where the context requires it, "VAT" means value added tax charged under the law of an EU member State.
• This ensures the Schedule can apply correctly to cross-border transactions involving other member States' VAT systems.
• The provision acts as an interpretive rule, so readers should consider the surrounding context to determine which meaning of VAT applies.