Value Added Tax Act 1983 (repealed 1.9.1994)
Value Added Tax Act 1983 (repealed 1.9.1994) (1983 c. 55)
- Value Added Tax Act 1983 (repealed 1.9.1994) (1983 c. 55)
- Imposition and extent of tax
- 1 Value added tax.
- 2 Scope of tax.
- 2A Scope of tax on acquisitions.
- 2B Scope of tax on imports.
- 2C Taxable persons.
- Supply
- 3 Meaning of “supply": alteration by Treasury order.
- 4 Time of supply.
- 5 Further provisions relating to time of supply.
- 6 Place of supply.
- 7 Reverse charge on supplies received from abroad.
- 8 Place where supplier or recipient of services belongs.
- Acquisitions of goods from other member States
- 8A Meaning of acquisition of goods from another member State.
- 8B Time of acquisition.
- 8C Place of acquisition.
- 8D Acquisitions from persons belonging in other member States.
- Rate of tax and determination of value
- 9 Rate of tax.
- 10 Value of supply of goods or services.
- 10A Valuation of acquisitions from other member States.
- 11 Value of imported goods.
- 12 Value of certain goods.
- 13 Gaming machines.
- Credit for input tax against output tax
- 14 Credit for input tax against output tax.
- 15 Input tax allowable under section 14.
- Reliefs
- 16 Zero-rating.
- 17 Exemptions.
- 18 Relief on supply of certain second-hand goods.
- 19 Relief from tax on importation of goods.
- Refunds
- 20 Refund of tax in certain cases.
- 20A Refunds in relation to new means of transport supplied to other member States.
- 21 Refund of tax to persons constructing certain buildings.
- 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Repayment
- 23 Repayment of tax to those in business overseas.
- Further provisions as to importation of goods
- 24 Application of customs enactments.
- 25 Importation of goods by taxable persons.
- 26 Goods imported for private purposes.
- Special cases
- 27 Application to Crown.
- 28 Local authorities.
- 29 Groups of companies.
- 29A Supplies to groups.
- 30 Partnerships.
- 31 Business carried on in divisions or by unincorporated bodies, personal representatives, etc.
- 32 Agents, etc.
- 32A Tax representatives.
- 32B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 33 Transfers of going concerns.
- 34 Terminal markets.
- 35 Goods subject to a warehousing regime.
- 35A Buildings and land.
- 36 Capital goods.
- 37 Trading stamp schemes.
- 37A Tour operators.
- 37B Special treatment for persons involved in farming etc.
- 37C Customers to account for tax on supplies of gold etc.
- General
- 38 Administration, collection and enforcement.
- 38A Interest in certain cases of official error.
- 38B Interest: general treatment.
- 38C Payments on account.
- 39 Offences and penalties.
- 40 Appeals.
- 41 Supplies spanning change of rate, etc.
- 42 Adjustment of contracts on changes in tax.
- 43 Failure of resolution under Provisional Collection of Taxes Act 1968.
- 44 Disclosure of information for statistical purposes.
- Supplemental
- 45 Orders, rules and regulations.
- 46 Service of notices.
- 46A Taxation under the laws of other member States etc.
- 46B Territories included in references to other member States etc.
- 47 Meaning of “business", etc.
- 47A Meaning of “new means of transport".
- 48 Interpretation.
- 49 Refund of tax to Government of Northern Ireland.
- 50 Consequential, transitional and saving provisions and repeals.
- 51 Short title, commencement and extent.
- SCHEDULES
- SCHEDULE 1 Registration
- Liability to be registered
- Notification of liability and registration
- Entitlement to be registered
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- Notification of end of liability or entitlement etc.
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- Cancellation of registration
- Exemption from registration
- Power to vary specified sums by order
- Supplementary
- SCHEDULE 1A Registration in respect of Supplies from other member States
- Liability to be registered
- Notification of liability and registration
- Request to be registered
- Notification of matters affecting continuance of registration
- Cancellation of registration
- Conditions of cancellation
- Power to vary specified sums by order
- Supplementary
- SCHEDULE 1B Registration in respect of Acquisitions from other member States
- Liability to be registered
- Notification of liability and registration
- Entitlement to be registered etc.
- Notification of matters affecting continuance of registration
- Cancellation of registration
- Conditions of cancellation
- Exemption from registration
- Power to vary specified sums by order
- Supplementary
- SCHEDULE 2 Matters to be Treated as Supply of Goods or Services
- SCHEDULE 3 Services Supplied Where Received
- SCHEDULE 4 Valuation—Special Cases
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- SCHEDULE 4A Valuation of Acquisitions from other member States - Special Cases
- SCHEDULE 5 Zero-Rating
- General items
- Excepted items
- Items overriding the exceptions
- Group 4—Talking Books for the Blind and Handicapped and Wireless sets for the Blind Item No.
- Group 8—Construction of Dwellings, etc. Item No.
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- Notes:
- SCHEDULE 6 Exemptions
- Notes:
- SCHEDULE 6A Buildings and Land
- Residential and charitable buildings: change of use etc.
- Election to waive exemption
- Developers of certain non-residential buildings etc.
- General
- SCHEDULE 7 Administration, Collection and Enforcement
- General
- Accounting for and payment of tax
- Production of tax invoices by computer
- Power of Commissioners to assess tax due
- Assessment of tax on acquisitions of certain goods by non-taxable persons
- Power to require security and production of evidence
- Recovery of tax, etc.
- Duty to keep records
- Furnishing of information and production of documents
- Power to take samples
- Power to require opening of gaming machines
- Entry and search of premises and persons
- Order for access to recorded information, etc.
- Procedure where documents etc. are removed
- Evidence by certificate, etc.
- Priority of tax in bankruptcy, winding up, etc.
- SCHEDULE 8 Constitution and Procedure of Value Added Tax Tribunals
- Establishment of value added tax tribunals
- The President
- Sittings of tribunals
- Composition of tribunals
- Membership of tribunals
- Exemption from jury service
- Rules of procedure
- SCHEDULE 9 Consequential Amendments
- SCHEDULE 10 Savings and Transitional Provisions
- SCHEDULE 11 Repeals
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