Part VI – Supplementary provisions (ss 88-102)

Contents

Section 88 – Supplies spanning change of rate etc. [VATA 1994 s 88] Section commentary
Section 89 – Adjustments of contracts on changes in VAT [VATA 1994 s 89] Section commentary
Section 90 – Failure of resolution under Provisional Collection of Taxes Act 1968 [VATA 1994 s 90] Section commentary
Section 91 – Disclosure of information for statistical purposes [VATA 1994 s 91] Section commentary
Section 92 – Taxation under the laws of other member States etc. [VATA 1994 s 92] Section commentary
Section 93 – Territories included in references to other member States etc. [VATA 1994 s 93] Section commentary
Section 94 – Meaning of “business” etc. [VATA 1994 s 94] Section commentary
Section 95 – Meaning of “new means of transport” [VATA 1994 s 95] Section commentary
Section 95A – Meaning of “online marketplace” and “operator” etc. [VATA 1994 s 95A] Section commentary
Section 96 – Other interpretative provisions [VATA 1994 s 96] Section commentary
Section 97 – Orders, rules and regulations [VATA 1994 s 97] Section commentary
Section 97A – Place of supply orders: transitional provision [VATA 1994 s 97A] Section commentary
Section 98 – Service of notices [VATA 1994 s 98] Section commentary
Section 99 – Refund of VAT to Government of Northern Ireland [VATA 1994 s 99] Section commentary
Section 100 – Savings and transitional provisions, consequential amendments and repeals [VATA 1994 s 100] Section commentary
Section 101 – Commencement and extent [VATA 1994 s 101] Section commentary
Section 102 – Short title [VATA 1994 s 102] Section commentary

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