Value Added Tax Act 1994 section 58

General provisions relating to the administration and collection of VAT

Section 58 introduces Schedule 11, which sets out the detailed rules governing how VAT is administered, collected, and enforced.

• Schedule 11 contains the practical framework for VAT administration, collection, and enforcement.
• The provisions of Schedule 11 are subject to certain qualifications set out in section 58ZA(5)(a), which may modify how they apply in specific circumstances.
• This section acts as a gateway provision, directing the reader to Schedule 11 for the detailed operational rules rather than containing substantive rules itself.
• The section was amended by the Taxation (Cross-border Trade) Act 2018 to update the cross-reference from the earlier qualification under section 92(6) to the current qualification under section 58ZA(5)(a).