Part III – Application of Act in particular case

Contents

Section 50 – Terminal markets Section commentary
Section 43AZA – Section 43A: control test Section commentary
Section 51D – Postage stamps issued on or after 1 January 2019 Section commentary
Section 51C – Vouchers issued on or after 1 January 2019 Section commentary
Section 57 – Determination of consideration for fuel supplied for private use Section commentary
Section 56 – Fuel for private use Section commentary
Section 55A – Customers to account for tax on supplies of goods or services of a kind used in missing trader intra-community fraud Section commentary
Section 55 – Customers to account for tax on supplies of gold etc. Section commentary
Section 54 – Farmers etc. Section commentary
Section 53 – Tour operators Section commentary
Section 52 – Trading stamp schemes Section commentary
Section 51B – Face-value vouchers issued before 1 January 2019 Section commentary
Section 51A – Co-owners etc. of buildings and land Section commentary
Section 51 – Buildings and land Section commentary
Section 50A – Margin schemes Section commentary
Section 41 – Application to the Crown Section commentary
Section 49 – Transfers of going concerns Section commentary
Section 48 – VAT representatives and security Section commentary
Section 47 – Agents etc. Section commentary
Section 46 – Business carried on in divisions or by unincorporated bodies, personal representatives etc. Section commentary
Section 45 – Partnerships Section commentary
Section 44 – Supplies to groups Section commentary
Section 43D – Groups: duplication Section commentary
Section 43C – Groups: termination of membership Section commentary
Section 43B – Groups: applications Section commentary
Section 43AA – Power to alter eligibility for grouping Section commentary
Section 43A – Groups: eligibility Section commentary
Section 43 – Groups of companies Section commentary
Section 42 – Local authorities Section commentary
Section 41A – Supply of goods or services by public bodies Section commentary
Section 40A – Northern Ireland Protocol Section commentary
Section 50B – Margin schemes and export or removal of goods Section commentary
Section 55B – Deposit schemes: designation Section commentary
Section 55C – Deposit schemes: value of supply Section commentary
Section 55D – Deposit schemes: liability to account for VAT on deposit amounts Section commentary

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