Value Added Tax Act 1994 section 101

Commencement and extent

Section 101 establishes when the Value Added Tax Act 1994 came into force and the geographical territories to which it applies.

• The Act came into force on 1st September 1994, with Part I applying to VAT on supplies, acquisitions and importations in accounting periods ending on or after that date.
• The offences provisions in section 72 took immediate effect from commencement, replacing the equivalent section 39 of the earlier 1983 Act.
• The Act extends to Northern Ireland, meaning it applies across the whole of the United Kingdom.
• Only two specific provisions — paragraph 23 of Schedule 13 and paragraph 7 of Schedule 14 — extend to the Isle of Man; no other part of the Act applies there.