Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Value Added Tax Act 1994 section 55D
Deposit schemes: liability to account for VAT on deposit amounts
Section 55D requires businesses that first supply goods under a deposit scheme to account for VAT on deposit amounts that are never reclaimed by consumers.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.