Part II – Reliefs, exemptions and repayments (ss 30-40)

Contents

Section 30 – Zero-rating [VATA 1994 s 30] Section commentary
Section 31 – Exempt supplies [VATA 1994 s 31] Section commentary
Section 32 – Relief on supply of certain second-hand goods [VATA 1994 s 32] Section commentary
Section 33 – Refunds of VAT in certain cases [VATA 1994 s 33] Section commentary
Section 33A – Refunds of VAT to museums and galleries [VATA 1994 s 33A] Section commentary
Section 33B – Refunds of VAT to Academies [VATA 1994 s 33B] Section commentary
Section 33C – Refunds of VAT to charities within section 33D [VATA 1994 s 33C] Section commentary
Section 33D – Charities to which section 33C applies [VATA 1994 s 33D] Section commentary
Section 33E – Power to extend refunds of VAT to other persons [VATA 1994 s 33E] Section commentary
Section 34 – Capital goods [VATA 1994 s 34] Section commentary
Section 35 – Refund of VAT to persons constructing certain buildings [VATA 1994 s 35] Section commentary
Section 36 – Bad debts [VATA 1994 s 36] Section commentary
Section 36A – Relief from VAT on acquisition if importation would attract relief [VATA 1994 s 36A] Section commentary
Section 37 – Relief from VAT on importation of goods [VATA 1994 s 37] Section commentary
Section 38 – Importation of goods by taxable persons [VATA 1994 s 38] Section commentary
Section 39 – Repayment of VAT to those in business overseas [VATA 1994 s 39] Section commentary
Section 39A – Applications for forwarding of VAT repayment claims to other member States [VATA 1994 s 39A] Section commentary
Section 40 – Refunds in relation to new means of transport supplied to other member States [VATA 1994 s 40] Section commentary

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