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Value Added Tax Act 1994

▸ Part I – The charge to tax
  • Section 2 – Rate of VAT
  • Section 1 – Value added tax
  • Section 9A – Reverse charge on gas, electricity, heat or cooling
  • Section 9 – Place where supplier or recipient of services belongs
  • Section 8 – Reverse charge on supplies received from abroad
  • Section 7A – Place of supply of services
  • Section 7 – Place of supply of goods
  • Section 6 – Time of supply
  • Section 5 – Meaning of supply: alteration by Treasury order
  • Section 4 – Scope of VAT on taxable supplies
  • Section 3A – Supply of electronic services in member States: special accounting schemes
  • Section 3 – Taxable persons and registration
  • Section 21 – Value of imported goods
  • Section 14A – Call-off stock arrangements
  • Section 22 – Value of certain goods
  • Section 23 – Value of supplies involving relevant machine games
  • Section 23A – Meaning of “relevant machine game”
  • Section 24 – Input tax and output tax
  • Section 25 – Payment by reference to accounting periods and credit for input tax against output tax
  • Section 20 – Valuation of acquisitions from other member States
  • Section 26 – Input tax allowable under section 25
  • Section 26A – Disallowance of input tax where consideration not paid
  • Section 26AB – Adjustment of output tax in respect of supplies under section 55A
  • Section 26B – Flat-rate scheme
  • Section 27 – Goods imported for private purposes
  • Section 28 – Payments on account of VAT
  • Section 29 – Invoices provided by recipients of goods or services
  • Section 29A – Reduced rate
  • Section 19 – Value of supply of goods or services
  • Section 18F – Sections 18A to 18E: supplementary
  • Section 18E – Deficiency in fiscally warehoused goods
  • Section 18D – Removal from warehousing: accountability
  • Section 18C – Warehouses and fiscal warehouses: services
  • Section 18B – Fiscally warehoused goods: relief
  • Section 18A – Fiscal warehousing
  • Section 18 – Place and time of supply
  • Section 17 – Free zone regulations
  • Section 16 – Application of customs enactments
  • Section 15 – General provisions relating to imported goods
  • Section 14 – Acquisitions from persons belonging in other member States
  • Section 13 – Place of acquisition
  • Section 12 – Time of acquisition
  • Section 11 – Meaning of acquisition of goods from another member State
  • Section 10 – Scope of VAT on acquisitions from member States
  • Section 7AA – Reverse charge on goods supplied from abroad
  • Section 5A – Supplies of goods facilitated by online marketplaces: deemed supply
  • Section 26AA – Disapplication of disallowance under section 26A in insolvency
  • Section 5B – Supplies of goods in Northern Ireland facilitated by online marketplaces: deemed supply
▸ Part II – Reliefs, exemptions and repayments
  • Section 33D – Charities to which section 33C applies
  • Section 33E – Power to extend refunds of VAT to other persons
  • Section 36A – Relief from VAT on acquisition if importation would attract relief
  • Section 33C – Refunds of VAT to charities within section 33D
  • Section 40 – Refunds in relation to new means of transport supplied to other member States
  • Section 39A – Applications for forwarding of VAT repayment claims to other member States
  • Section 39 – Repayment of VAT to those in business overseas
  • Section 38 – Importation of goods by taxable persons
  • Section 37 – Relief from VAT on importation of goods
  • Section 30 – Zero-rating
  • Section 36 – Bad debts
  • Section 35 – Refund of VAT to persons constructing certain buildings
  • Section 34 – Capital goods
  • Section 33B – Refunds of VAT to Academies
  • Section 33A – Refunds of VAT to museums and galleries
  • Section 33 – Refunds of VAT in certain cases
  • Section 32 – Relief on supply of certain second-hand goods
  • Section 31 – Exempt supplies
▸ Part III – Application of Act in particular case
  • Section 50 – Terminal markets
  • Section 43AZA – Section 43A: control test
  • Section 51D – Postage stamps issued on or after 1 January 2019
  • Section 51C – Vouchers issued on or after 1 January 2019
  • Section 57 – Determination of consideration for fuel supplied for private use
  • Section 56 – Fuel for private use
  • Section 55A – Customers to account for tax on supplies of goods or services of a kind used in missing trader intra-community fraud
  • Section 55 – Customers to account for tax on supplies of gold etc.
  • Section 54 – Farmers etc.
  • Section 53 – Tour operators
  • Section 52 – Trading stamp schemes
  • Section 51B – Face-value vouchers issued before 1 January 2019
  • Section 51A – Co-owners etc. of buildings and land
  • Section 51 – Buildings and land
  • Section 50A – Margin schemes
  • Section 41 – Application to the Crown
  • Section 49 – Transfers of going concerns
  • Section 48 – VAT representatives and security
  • Section 47 – Agents etc.
  • Section 46 – Business carried on in divisions or by unincorporated bodies, personal representatives etc.
  • Section 45 – Partnerships
  • Section 44 – Supplies to groups
  • Section 43D – Groups: duplication
  • Section 43C – Groups: termination of membership
  • Section 43B – Groups: applications
  • Section 43AA – Power to alter eligibility for grouping
  • Section 43A – Groups: eligibility
  • Section 43 – Groups of companies
  • Section 42 – Local authorities
  • Section 41A – Supply of goods or services by public bodies
  • Section 40A – Northern Ireland Protocol
  • Section 50B – Margin schemes and export or removal of goods
  • Section 55B – Deposit schemes: designation
  • Section 55C – Deposit schemes: value of supply
  • Section 55D – Deposit schemes: liability to account for VAT on deposit amounts
▸ Part IV – Administration, collection and enforcement
  • Section 80A – Arrangements for reimbursing customers
  • Section 74 – Interest on VAT recovered or recoverable by assessment
  • Section 75 – Assessments in cases of acquisitions of certain goods by non-taxable persons
  • Section 76 – Assessment of amounts due by way of penalty, interest or surcharge penalty
  • Section 76A – Section 76: cases involving special accounting schemes
  • Section 77 – Assessments: time limits and supplementary assessments
  • Section 77A – Joint and several liability of traders in supply chain where tax unpaid
  • Section 78 – Interest in certain cases of official error
  • Section 78A – Assessment for interest overpayments
  • Section 79 – Repayment supplement in respect of certain delayed payments or refunds
  • Section 80 – Credit for, or repayment of, overstated or overpaid VAT
  • Section 73 – Failure to make returns etc.
  • Section 80B – Assessments of amounts due under section 80A arrangements
  • Section 81 – Interest given by way of credit and set-off of credits
  • Section 77B – Joint and several liability:
  • Section 77C – Joint and several liability under section 77B or 77BA: assessments
  • Section 77D – Joint and several liability under section 77B or 77BA: interest
  • Section 69C – Transactions connected with VAT fraud
  • Section 69D – Penalties under section 69C: officers’ liability
  • Section 69E – Publication of details of persons liable to penalties under section 69C
  • Section 77BA – Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement
  • Section 77E – Display of VAT registration numbers
  • Section 65 – Inaccuracies in section 55A statements
  • Section 58A – Disclosure of avoidance schemes
  • Section 58B – Payment by cheque
  • Section 59 – The default surcharge
  • Section 59A – Default surcharge: payments on account
  • Section 59B – Relationship between sections 59 and 59A
  • Section 60 – VAT evasion: conduct involving dishonesty
  • Section 61 – VAT evasion: liability of directors etc.
  • Section 62 – Incorrect certificates as to zero-rating etc.
  • Section 63 – Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts
  • Section 64 – Repeated misdeclarations
  • Section 58 – General provisions relating to the administration and collection of VAT
  • Section 66 – Failure to submit section 55A statement
  • Section 67 – Failure to notify and unauthorised issue of invoices
  • Section 68 – Breaches of walking possession agreements
  • Section 69 – Breaches of regulatory provisions
  • Section 69A – Breach of record-keeping requirements etc. in relation to transactions in gold
  • Section 69B – Breach of record-keeping requirements imposed by directions
  • Section 70 – Mitigation of penalties under sections 60, 63, 64, 67, 69A and 69C
  • Section 71 – Construction of sections 59 to 70
  • Section 72 – Offences
  • Section 58ZA – International VAT arrangements
  • Section 67A – Breach of controlled goods agreement
  • Section 77ZA – Late payment interest on amounts of VAT due
  • Section 77F – Exception from liability under section 5A
  • Section 80C – Assessed amounts of overpayments etc. deemed to be amounts of VAT
▸ Part V – Reviews and appeals
  • Section 82 – Meaning of “tribunal”
  • Section 83 – Appeals
  • Section 83A – Offer of review
  • Section 83B – Right to require review
  • Section 83C – Review by HMRC
  • Section 83D – Extensions of time
  • Section 83E – Review out of time
  • Section 83F – Nature of review etc.
  • Section 83G – Bringing of appeals
  • Section 84 – Further provisions relating to appeals
  • Section 85 – Settling appeals by agreement
  • Section 85A – Payment of tax on determination of appeal
  • Section 85B – Payment of tax where there is a further appeal
  • Section 86 – Appeals to Court of Appeal
  • Section 87 – Enforcement of registered or recorded tribunal decisions etc.
  • Section 83FA – Nature of review: penalties under Schedule 24 to FA 2021
  • Section 83FB – Effect of conclusions of review: penalties under Schedule 24 to FA 2021
▸ Part VI – Supplementary provisions
  • Section 88 – Supplies spanning change of rate etc.
  • Section 89 – Adjustments of contracts on changes in VAT
  • Section 90 – Failure of resolution under Provisional Collection of Taxes Act 1968
  • Section 91 – Disclosure of information for statistical purposes
  • Section 92 – Taxation under the laws of other member States etc.
  • Section 93 – Territories included in references to other member States etc.
  • Section 94 – Meaning of “business” etc.
  • Section 95 – Meaning of “new means of transport”
  • Section 96 – Other interpretative provisions
  • Section 97 – Orders, rules and regulations
  • Section 97A – Place of supply orders: transitional provision
  • Section 98 – Service of notices
  • Section 99 – Refund of VAT to Government of Northern Ireland
  • Section 100 – Savings and transitional provisions, consequential amendments and repeals
  • Section 101 – Commencement and extent
  • Section 102 – Short title
  • Section 95A – Meaning of “online marketplace” and “operator” etc.
▸ Schedules
  • Schedule A1 Charge at reduced rate
  • ▸ Schedule 1 Registration in respect of taxable supplies: UK establishment
    • 1-4. Liability to be registered
    • 5-8. Notification of liability and registration
    • 9-10. Entitlement to be registered
    • 11-12. Notification of end of liability or entitlement etc.
    • 13. Cancellation of registration
    • 14. Exemption from registration
    • 15. Power to vary specified sums by order
    • 16-19. Supplementary
  • ▸ Schedule 1A Registration in respect of taxable supplies: non-UK establishment
    • 1-4. Liability to be registered
    • 5-6. Notification of liability and registration
    • 7. Notification of end of liability
    • 8-12. Cancellation of registration
    • 13. Exemption from registration
    • 14. Supplementary
  • Schedule 2 Registration in respect of supplies from other member States
  • Schedule 3 Registration in respect of acquisitions from other member States
  • ▸ Schedule 3A Registration in respect of disposals of assets for which a VAT repayment is claimed
    • 1-2. Liability to be registered
    • 3-4. Notification of liability and registration
    • 5. Notification of end of liability
    • 6. Cancellation of registration
    • 7. Exemption from registration
    • 8-9. Supplementary
  • ▸ Schedule 3B Electronic, telecommunication and broadcasting services: non-union scheme
    • Schedule 3B; Part 1 Electronic, telecommunication and broadcasting services: non-union scheme
    • Schedule 3B; Part 2 Non-union scheme: liability, returns, payment etc.
    • Schedule 3B Part 3; Special schemes: collection etc. of UK VAT
    • Schedule 3B; Part 4 Other provisions about special schemes
    • Schedule 3B; Part 5 Supplementary
  • ▸ Schedule 3BA Electronic, telecommunication and broadcasting services: union scheme
    • Schedule 3BA; Part 1 Introduction
    • Schedule 3BA; Part 2 Union scheme: registration
    • Schedule 3BA; Part 3 Union scheme: liability, returns, payment etc.
    • Schedule 3BA; Part 4 Persons registered under non-UK special schemes
    • Schedule 3BA; Part 5 Appeals
    • Schedule 3BA; Part 6 Interpretation of Schedule
  • Schedule 4 Matters to be treated as supply of goods or services
  • Schedule 4B Call-off stock arrangements
  • ▸ Schedule 4A Place of supply of services: special rules
    • Schedule 4A; Part 1 General exceptions (paras 1-8)
    • Schedule 4A; Part 2 Exceptions relating to supplies made to relevant business person (paras 9-9E)
    • Schedule 4A; Part 3 Exceptions relating to supplies not made to relevant business person (paras 10-16)
  • Schedule 5 Services supplied where received
  • Schedule 5A Goods eligible to be fiscally warehoused
  • ▸ Schedule 6 Valuation: special cases
    • Schedule 6; Part 1 Valuation of supplies of fuel for private use (paras A1-C1)
    • Schedule 6; Part 2 Other Provisions (paras 1-13)
  • Schedule 7 Valuation of acquisitions from other member states: special cases
  • ▸ Schedule 7A Charge at reduced rate
    • Schedule 7A; Part I Index to reduced-rate supplies of goods and services
    • Schedule 7A; Part II The groups
  • ▸ Schedule 8 Zero-rating
    • Schedule 8; Part I Index to zero-rated supplies of goods and services
    • Schedule 8; Part II The groups
  • ▸ Schedule 9 Exemptions
    • Schedule 9; Part I Index to exempt supplies of goods and services
    • Schedule 9; Part II The groups
    • Schedule 9; Part 3 Exceptions
  • ▸ Schedule 9ZA VAT on aquisitions in Northern Ireland by member states
    • Schedule 9ZA; Part 1 Charge to VAT for aquisitions in Northern Ireland from member states (paras 1-7)
    • Schedule 9ZA; Part 2 Valuation of acquisitions (paras 8-13)
    • Schedule 9ZA; Part 3 Payment of NI aquisition VAT by taxable persons (paras 14-15)
    • Schedule 9ZA; Part 4 Reliefs, etc. (paras 16-19)
    • Schedule 9ZA; Part 5 Application of Act to acquisitions in particular cases (paras 20-26)
    • Schedule 9ZA; Part 6 Administration, collection and enforcement (paras 27-33)
    • Schedule 9ZA; Part 7 Appeals and supplementary provision (paras 34-37)
    • Schedule 9ZA; Part 8 Registration in respect of acquisitions from member States (paras 38-47)
    • Schedule 9ZA; Part 9 Registration in respect of distance sales from the EU to Northern Ireland (paras 48-56)
    • Schedule 9ZA; Part 10 Call-off stock arrangements (paras 57-65)
    • Schedule 9ZA; Part 11 Modification of other Schedules (paras 66-74)
    • Schedule 9ZA; Part 12 Modifications of other Acts (paras 75-80)
    • Schedule 9ZA; Part 13 Interpretive provisions (paras 81-84)
  • ▸ Schedule 9ZB Goods removed to or from Northern Ireland and supply rules
    • Schedule 9ZB; Part 1 Importations (paras 1-2)
    • Schedule 9ZB; Part 2 Movements between Northern Ireland and Great Britain (paras 3-7)
    • Schedule 9ZB; Part 3 Modifications in relation to exports (paras 8-14)
    • Schedule 9ZB; Part 4 Warehouses (paras 15-26)
    • Schedule 9ZB; Part 5 Rules relating to particular supplies (paras 27-31B)
    • Schedule 9ZB; Part 6 Northern Ireland and the Isle of Man (paras 32-35)
    • Schedule 9ZB; Part 7 Supplies from a member State to Great Britain via Northern Ireland: registration (para 36)
  • ▸ Schedule 9ZC Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol
    • Schedule 9ZC; Part 1 Modification of this Act (paras 1-4A)
    • Schedule 9ZC; Part 2 Modification of the Value Added Tax (Imported Goods) Relief Order 1984 (para 5)
    • Schedule 9ZC; Part 2A Modification of the Value Added Tax Regulations 1995 (para 5A)
    • Schedule 9ZC; Part 3 Registration (paras 6-14)
  • ▸ Schedule 9ZD Distance selling of goods from Northern Ireland: special accounting scheme
    • Schedule 9ZD; Part 1 Introduction (paras 1-2)
    • Schedule 9ZD; Part 2 Registration (paras 3-9)
    • Schedule 9ZD; Part 3 Liability, returns, payment etc. (paras 10-15A)
    • Schedule 9ZD; Part 4 Persons registered under non-UK special account schemes (paras 16-21A)
    • Schedule 9ZD; Part 5 Collection of UK VAT (paras 22-36)
    • Schedule 9ZD; Part 6 Appeals (para 37)
    • Schedule 9ZD; Part 7 Interpretation (para 38)
  • ▸ Schedule 9ZE Distance selling of goods imported to Northern Ireland: special accounting scheme
    • Schedule 9ZE; Part 1 Introduction (paras 1-2)
    • Schedule 9ZE; Part 2 Registration (paras 3-9)
    • Schedule 9ZE; Part 3 Liability, returns, payment etc. (paras 10-15)
    • Schedule 9ZE; Part 4 Collection etc. of UK VAT (paras 16-30A)
    • Schedule 9ZE; Part 5 IOSS representatives (paras 31-33)
    • Schedule 9ZE; Part 6 Supplementary provision (paras 34-41)
    • Schedule 9ZE; Part 7 Appeals (para 42)
    • Schedule 9ZE; Part 8 Interpretation (para 43)
  • ▸ Schedule 9A Anti-avoidance provisions: groups
    • 1. Power to give directions
    • 2. Restrictions on giving directions
    • 3. Form of directions under Schedule
    • 4. Time limit on directions
    • 5. Manner of giving directions
    • 6. Assessment in consequence of a direction
    • 7. Interpretation of Schedule etc.
  • ▸ Schedule 10 Buildings and land
    • Part 1 – The option to tax land (paras 1-34)
    • Part 2 – Residential and charitable buildings: change of use etc. (paras 35-39)
    • Part 3 – General (para 40)
  • ▸ Schedule 10B VAT treatment of vouchers issued on or after 1 January 2019 (paras 1-11)
    • 1. Meaning of “voucher”
    • 2. Meaning of related expressions
    • 3. VAT treatment of vouchers: general rule
    • 4-5. Single purpose vouchers: special rules
    • 6-8. Multi-purpose vouchers: special rules
    • 9-10. Intermediaries
    • 11. Composite transactions
  • ▸ Schedule 10A Face-value vouchers issued before 1 January 2019 (paras 1-8)
    • 1. Meaning of “face-value voucher” etc.
    • 2. Nature of supply
    • 3. Treatment of credit vouchers
    • 4. Treatment of retailer vouchers
    • 5. Treatment of postage stamps
    • 6. Treatment of other kinds of face-value voucher
    • 7. Vouchers supplied free with other goods or services
    • 7A. Exclusion of single purpose vouchers
    • 8. Interpretation
  • ▸ Schedule 11 Administration, collection and enforcement (paras 1-14)
    • 1. General
    • 2. Accounting for VAT... and payment of VAT
    • 2A. VAT invoices
    • 2B. Self-billed invoices
    • 3. Electronic communication and storage of VAT invoices etc.
    • 4. Power to require security and production of evidence
    • 5. Recovery of VAT, etc.
    • 6-6A. Duty to keep records
    • 7. Furnishing of information and production of documents
    • 8. Power to take samples
    • 9. Power to require opening of machines on which relevant machine games are played
    • 10. Entry and search of premises and persons
    • 11. Order for access to recorded information etc.
    • 12-13. Procedure where documents etc. are removed [Value Added Tax Act 1994 Schedule 11 paras 12-13
    • 14. Evidence by certificate, etc.
  • ▸ Schedule 11A Disclosure of avoidance schemes (paras 1-13)
    • 1. Interpretation
    • 2. Obtaining a tax advantage
    • 2A. Meaning of “non-deductible tax”
    • 3. Designation by order of avoidance schemes
    • 4. Designation by order of provisions included in or associated with avoidance schemes
    • 5. Meaning of “notifiable scheme”
    • 6. Duty to notify Commissioners
    • 7. Exemptions from duty to notify under paragraph 6
    • 8. Power to exclude exemption
    • 9. Voluntary notification of avoidance scheme that is not designated scheme
    • 10. Penalty for failure to notify use of notifiable scheme
    • 11. Amount of penalty
    • 12. Penalty assessments
    • 13. Penalty assessments
  • Schedule 12 Constitution and procedure of tribunals
  • ▸ Schedule 13 Transitional provisions and savings
    • 1. General provisions
    • 2. Validity of subordinate legislation
    • 3. Provisions related to the introduction of VAT
    • 4. Supply in accordance with pre-21.4.75 arrangements
    • 5. President, chairmen etc. of tribunals
    • 6. Overseas suppliers accounting through their customers
    • 7. Supplies of fuel and power for domestic or charity use
    • 8. Zero-rated supplies of goods and services
    • 9. Bad debt relief
    • 10. Supplies during construction of buildings and works
    • 11-18. Offences and Penalties
    • 19. Importation of goods
    • 20. Assessments
    • 21. Set-off of credits
    • 22. VAT tribunals
    • 23. Isle of Man
  • ▸ Schedule 14 Consequential amendments
    • 1. Diplomatic Privileges Act 1964 c.81
    • 2. Commonwealth Secretariat Act 1966 c.10
    • 3. Consular Relations Act 1968 c.18
    • 4. International Organisations Act 1968 c.48
    • 5. Diplomatic and other Privileges Act 1971 c.64
    • 6. Customs and Excise Management Act 1979 c.2
    • 7. Isle of Man Act 1979 c.58
    • 8. Insolvency Act 1986 c.45
    • 9. Bankruptcy (Scotland) Act 1985 c.66
    • 10. Income and Corporation Taxes Act 1988 c.1
    • 11. Capital Allowances Act 1990 c.1
    • 12. Tribunals and Inquiries Act 1992 c.53
    • 13. Finance Act 1994 c.9
    • 14. Vehicle Excise and Registration Act 1994 c.22
  • Schedule 15 Repeals
  • ▸ Schedule 9ZF Modifications etc. in connection with Schedules 9ZD and 9ZE
    • Schedule 9ZF; Part 1 Modifications of this Act (paras 1-8A)
    • Schedule 9ZF; Part 2 Modifications of other Acts (paras 9-13)
    • Schedule 9ZF; Part 3 Modifications of secondary legislation (paras 14-18)
Schedules / Schedule 9ZE Distance selling of goods imported to Northern Ireland: special accounting scheme / Schedule 9ZE; Part 5 IOSS representatives (paras 31-33)

Schedule 9ZE; Part 5 IOSS representatives (paras 31-33)

Contents

  • 31. Eligibility and representation Section commentary
  • 32. Register Section commentary
  • 33. Duties and obligations Section commentary

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