Value Added Tax Act 1994 section 32

Relief on supply of certain second-hand goods

Section 32 formerly provided relief from VAT on the supply of certain second-hand goods, but was repealed in 1995.

  • Section 32 originally granted VAT relief on supplies of certain second-hand goods.
  • The section was repealed by the Finance Act 1995.
  • The repeal took effect from 1 June 1995.
  • Since that date, this section has had no legal force and any second-hand goods schemes operate under other provisions.

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