Value Added Tax Act 1994

Supplies of fuel and power for domestic or charity use

7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Group 4A — Fuel and power for domestic or charity use

Item No.

1

Supplies for qualifying use of—

• (a) coal, coke or other solid substances held out for sale solely as fuel;

• (b) coal gas, water gas, producer gases or similar gases;

• (c) petroleum gases, or other gaseous hydrocarbons, whether in a gaseous or liquid state;

• (d) fuel oil, gas oil or kerosene; or

• (e) electricity, heat or air-conditioning.

Notes:

Zero-rated supplies of goods and services

8

• (1) A supply of services made after the commencement of this Act in pursuance of a legally binding obligation incurred before 21st June 1988 shall if—

• (a) the supply fell within item 2 of Group 8A of Schedule 5 to the 1983 Act immediately before 1st April 1989, and

• (b) it was by virtue of paragraph 13(1) of Schedule 3 to the Finance Act 1989 a zero-rated supply,

be a zero-rated supply for the purposes of this Act.

• (2) Where a grant, assignment or other supply is zero-rated by virtue of this paragraph, it is not a relevant zero-rated supply for the purposes of Part 2 of Schedule 10.

Bad debt relief

9

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) Claims for refunds of VAT shall not be made in accordance with section 36 of this Act in relation to—

• (a) any supply made before 1st April 1989; or

• (b) any supply as respects which a claim is or has been made under section 22 of the 1983 Act.

Supplies during construction of buildings and works

10

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Offences and Penalties

11

Where an offence for the continuation of which a penalty was provided has been committed under an enactment repealed by this Act, proceedings may be taken under this Act in respect of the continuance of the offence after the commencement of this Act in the same manner as if the offence had been committed under the corresponding provision of this Act.

12

Part IV of this Act, except section 72, shall not apply in relation to any act done or omitted to be done before 25th July 1985, and the following provision of this Schedule shall have effect accordingly.

13

• (1) Section 72 shall have effect in relation to any offence committed or alleged to have been committed at any time (“the relevant time”) before the commencement of this Act subject to the following provisions of this paragraph.

• (2) Where the relevant time falls between 25th July 1983 and 26th July 1985 (the dates of passing of the 1983 and 1985 Finance Acts respectively), section 72 shall apply—

• (a) with the substitution in subsection (1)(b), (3)(ii) and (8)(b) of “2 years” for “ 7 years ”;

• (b) with the omission of subsections (2) and (4) to (7).

14

• (1) The provisions of this paragraph have effect in relation to section 59.

• (2) Section 59 shall apply in any case where a person is in default in respect of a prescribed accounting period which has ended before the commencement of this Act, but shall have effect in any case where the last day referred to in subsection (1) of that section falls before 1st October 1993 subject to the following modifications—

• (a) for the words “a prescribed accounting period” in subsection (2)(a) there shall be substituted “ any two prescribed accounting periods ”;

• (b) with the addition of the following paragraph in subsection (2)—

(aa) the last day of the later one of those periods falls on or before the first anniversary of the last day of the earlier one; and

;

• (c) for the words “period referred to in paragraph (a)” in subsection (2)(b) there shall be substituted “ slater period referred to in paragraph (aa) ”; and

• (d) for the words “a default in respect of a prescribed accounting period and that period” in subsection (3) there shall be substituted “ defaults in respect of two prescribed accounting periods and the second of those periods ”.

• (3) Section 59 shall have effect, in any case where a person has been served with a surcharge liability notice and that person is in default in respect of a prescribed accounting period because of a failure of the Commissioners to receive a return or an amount of VAT on or before a day falling before 30th September 1993 with the omission of—

• (a) subsection (4)(b);

• (b) the words in subsection (5) “and for which he has outstanding VAT”; and

• (c) subsection (6).

15

• (1) Section 63 does not apply in relation to returns and assessments made for prescribed accounting periods beginning before 1st April 1990 but subject to that shall have effect in relation to the cases referred to in the following sub-paragraphs subject to the modifications there specified.

• (2) Subsection (1) shall have effect in a case falling within paragraph (b) of that subsection where the assessment was made on or before 10th March 1992 with the substitution of “20 per cent.” for “ 15 per cent. ”.

• (3) In relation to any prescribed accounting period beginning before 1st December 1993 section 63 shall have effect with the substitution—

• (a) for the words in subsection (2) following “exceeds” of “ either 30 per cent. of the true amount of the VAT for that period or whichever is the greater of £10,000 and 5 per cent. of the true amount of VAT for that period. ” and with the omission of subsections (4) to (6); and

• (b) for the words in subsection (8) from “subsections” to “statements” of “ subsection (7) that the statement by each of those returns is a correct statement ”.

• (4) In relation to any prescribed accounting period beginning before 1st June 1994 section 63 shall have effect with the substitution for subsection (3) of the following subsection—

(3) Any reference in this section to the VAT for a prescribed accounting period which would have been lost if an inaccuracy had not been discovered is a reference to the aggregate of— (a) the amount (if any) by which credit for input tax for that period was overstated; and (b) the amount (if any) by which output tax for that period was understated; but if for any period there is an understatement of credit for input tax or an overstatement of output tax, allowance shall be made for that error in determining the VAT for that period which would have been so lost.

and in subsection (8) for “this section” there shall be substituted “ subsections (5) and (7) above ”.

16

• (1) In relation to any prescribed accounting period beginning before 1st December 1993 section 64 shall have effect subject to the following modifications—

• (a) in subsection (1)(b) for the words from “whichever” to “period” there shall be substituted “ whichever is the greater of £100 and 1 per cent. of the true amount of VAT for that period ”;

• (b) for subsections (2) and (3) there shall be substituted—

(2) Subsection (3) below applies in any case where— (a) there is a material inaccuracy in respect of any two prescribed accounting periods, and (b) the last day of the later one of those periods falls on or before the second anniversary of the last day of the earlier one, and (c) after 29th July 1988 the Commissioners serve notice on the person concerned (“a penalty liability notice”) specifying as a penalty period for the purposes of this section a period beginning on the date of the notice and ending on the second anniversary of that date. (3) If there is a material inaccuracy in respect of a prescribed accounting period ending within the penalty period specified in a penalty liability notice served on the person concerned that person shall be liable to a penalty equal to 15 per cent. of the VAT for that period which would have been lost if the inaccuracy had not been discovered.

;

• (c) in subsection (4) for “(5)” there shall be substituted “ (7) ”; and

• (d) in subsection (6) the words from “except” to the end shall be omitted.

• (2) A penalty liability notice shall not be served under section 64 by reference to any material inaccuracy in respect of a prescribed accounting period beginning before 1st December 1993, and the penalty period specified in any penalty liability notice served before that day shall be deemed to end with the day before that day.

17

Section 70 shall not apply in relation to any penalty to which a person has been assessed before 27th July 1993 and in the case of any penalty in relation to which that section does not apply by virtue of this paragraph, section 60 shall have effect subject to the following modifications—

• (a) in subsection (1) for “subsection (6)” there shall be substituted “ subsections (3A) and (6) ”;

• (b) after subsection (3) there shall be inserted—

(3A) If a person liable to a penalty under this section has co-operated with the Commissioners in the investigation of his true liability to tax or, as the case may be, of his true entitlement to any payment, refund or repayment, the Commissioners or, on appeal, a tribunal may reduce the penalty to an amount which is not less than half what it would have been apart from this subsection; and in determining the extent of any reduction under this subsection, the Commissioners or tribunal shall have regard to the extent of the co-operation which the person concerned has given to the Commissioners in their investigation.

;

• (c) in subsection (4)(b) for the words from “under” to “this section” there shall be substituted “ to reduce a penalty under this section, as provided in subsection (4) above, and, in determining the extent of such a reduction in the case of any person, the Commissioners or tribunal will have regard to the extent of the co-operation which he has given to the Commissioners in their investigation ”;

and in section 61(6) for “70” there shall be substituted “ 60(3A) ”.

18

Section 74 shall not apply in relation to prescribed accounting periods beginning before 1st April 1990 and subsection (3) of that section shall not apply in relation to interest on amounts assessed or, as the case may be, paid before 1st October 1993.

Importation of goods

19

Nothing in this Act shall prejudice the effect of the Finance (No.2) Act 1992 (Commencement No.4 and Transitional Provisions) Order 1992 and accordingly—

• (a) where Article 4 of that Order applies immediately before the commencement of this Act in relation to any importation of goods, that Article and the legislation repealed by this Act shall continue to apply in relation to that importation as if this Act had not been enacted, and

• (b) where Article 5 of that Order applies in relation to any goods, this Act shall apply in relation to those goods in accordance with that Article and Article 6 of that Order.

Assessments

20

An assessment may be made under section 73 in relation to amounts paid or credited before the commencement of this Act but—

• (a) in relation to an amount paid or credited before 30th July 1990 section 73(2) shall have effect with the omission of the words from “or which” to “out to be”, and

• (b) in relation to amounts repaid or paid to any person before the passing of the Finance Act 1982 section 73 shall have effect with the omission of subsection (2).

Set-off of credits

21

Section 81 shall have effect in relation to amounts becoming due before 10th May 1994 with the omission of subsections (4) and (5).

VAT tribunals

22

• (1) Without prejudice to paragraph 1 above, section 83 applies to things done or omitted to be done before the coming into force of this Act and accordingly references in Part V to any provision of this Act includes a reference to the corresponding provision of the enactments repealed by this Act or by any enactment repealed by such an enactment.

• (2) Section 84 shall have effect before such day as may be appointed for the purposes of section 18(3) of the Finance Act 1994 with the substitution for subsection (5) of the following subsection—

(5) No appeal shall lie with respect to any matter that has been or could have been referred to arbitration under section 127 of the Management Act as applied by section 16.

Isle of Man

23

Nothing in paragraph 7 of Schedule 14 shall affect the validity of any Order made under section 6 of the Isle of Man Act 1979 and, without prejudice to section 17 of the Interpretation Act 1978, for any reference in any such Order to any enactment repealed by this Act there shall be substituted a reference to the corresponding provision of this Act.

SCHEDULE 14

Diplomatic Privileges Act 1964 c.81

1

In section 2(5A) of the Diplomatic Privileges Act 1964 for “2A or 2B of the Value Added Tax Act 1983” there shall be substituted “ 10 or 15 of the Value Added Tax Act 1994 ”.

Commonwealth Secretariat Act 1966 c.10

2

In paragraph 10(1A) of the Commonwealth Secretariat Act 1966 for “2A or 2B of the Value Added Tax Act 1983” there shall be substituted “ 10 or 15 of the Value Added Tax Act 1994 ”.

Consular Relations Act 1968 c.18

3

In section 1(8A) of the Consular Relations Act 1968 for “2A or 2B of the Value Added Tax Act 1983” there shall be substituted “ 10 or 15 of the Value Added Tax Act 1994 ”.

International Organisations Act 1968 c.48

4

In paragraph 19(c) of Schedule 1 to the International Organisations Act 1968 for “2A or 2B of the Value Added Tax Act 1983” there shall be substituted “ 10 or 15 of the Value Added Tax Act 1994 ”.

Diplomatic and other Privileges Act 1971 c.64

5

In section 1(5) of the Diplomatic and other Privileges Act 1971 for “2A or 2B of the Value Added Tax Act 1983” there shall be substituted “ 10 or 15 of the Value Added Tax Act 1994 ”.

Customs and Excise Management Act 1979 c.2

6

In section 1(1) of the Customs and Excise Management Act 1979 for the definition of “free zone goods” there shall be substituted—

“free zone goods” are goods which are within a free zone;

.

Isle of Man Act 1979 c.58

7

• (1) In section 1(1)(d) of the Isle of Man Act for “13 of the Value Added Tax Act 1983” there shall be substituted “ 23 of the Value Added Tax Act 1994 ”.

• (2) In section 6 of that Act—

• (a) for “1983” in each place where it occurs there shall be substituted “ 1994 ”;

• (b) in subsection (2)(f) for “29” there shall be substituted “ 43 ”;

• (c) in subsection (4)(a) for “16(9)” there shall be substituted “ 30(10) ”;

• (d) in subsection (4)(b) for “Schedule 7” there shall be substituted “ Schedule 11 ”; and

• (e) in subsection (4)(c) for “39(3)” there shall be substituted “ 72(8) ”.

• (3) In section 14(4)(b) for “section 33(2A) of the Finance Act 1972” there shall be substituted “ paragraph 5(3) of Schedule 11 to the Value Added Tax Act 1994 ”.

Insolvency Act 1986 c.45

8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Bankruptcy (Scotland) Act 1985 c.66

9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Income and Corporation Taxes Act 1988 c.1

10

• (1) The Income and Corporation Taxes Act 1988 shall be subject to the following amendments.

• (2) In section 827 for—

• (a) “Chapter II of Part I of the Finance Act 1985” there shall be substituted “ Part IV of the Value Added Tax Act 1994 ”;

• (b) “13 to 17A” there shall be substituted “ 60 to 70 ”;

• (c) “18” and “19” there shall be substituted respectively “ 74 ” and “ 59 ”;

• (d) “20 of the Finance Act 1985” there shall be substituted “ 79 of that Act ”.

Capital Allowances Act 1990 c.1

11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Tribunals and Inquiries Act 1992 c.53

12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Finance Act 1994 c.9

13

In section 7 of the Finance Act 1994—

• (a) in subsection (4) for “25 and 29 of the Finance Act 1985” and “40 of the Value Added Tax Act 1983” there shall be substituted, respectively, “ 85 and 87 of the Value Added Tax Act 1994 ” and “ 83 of that Act ” ;

• (b) in subsection (5) for “8 to the Value Added Tax Act 1983” there shall be substituted “ 12 to the Value Added Tax Act 1994 ”.

Vehicle Excise and Registration Act 1994 c.22

14

In paragraph 23 of Schedule 2 to the Vehicle Excise and Registration Act 1994—

• (a) for “2C of the Value Added Tax Act 1983” there shall be substituted “ 3 of the Value Added Tax Act 1994 ”;

• (b) for “(7) of section 16” there shall be substituted “ (8) of section 30 ”; and

• (c) for “subsection (9)” there shall be substituted “ subsection (10) ”.

SCHEDULE 15

Acts of Parliament

Statutory Instruments

SCHEDULE

Notes:

1

This Table shows the derivation of the provisions of the Bill.

2

The following abbreviations are used in the Table:—

Acts of Parliament

Subordinate legislation

Editorial notes

[^c15289211]: Act extended (27.7.1999) by 1999 c. 16, s. 13(6)

[^c15289221]: Act: Crown status for the purposes of the Act extended (6.5.1999) by S.I. 1999/677, art. 6

[^c15289381]: Words in s. 2(1) omitted (1.5.1995 with application as mentioned in s. 21(6) of the amending Act) by virtue of 1995 c. 4, s. 21(2)

[^c15289391]: S. 2(1A)(1B) repealed (11.5.2001 with effect as mentioned in s. 99(7) of the amending Act) by 2001 c. 9, ss. 99(3), 110, Sch. 33 Pt. 3(1) Note 2

[^c15289411]: S. 2(1C) repealed (1.11.2001) by 2001 c. 9, ss. 99(3), 110, Sch. 33 Pt. 3(1) Note 1

[^c15289441]: Words in s. 3(2) substituted (28.7.2000 with effect as mentioned in s. 136(10) of the amending Act) by 2000 c. 17, s. 136(1)

[^c15289461]: Words in s. 6(1) substituted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 1; S.I. 1996/1249, art. 2

[^c15289471]: S. 6(14A) inserted (retrospective to 17.3.1998) by 1998 c. 36, s. 22(2)(3)

[^c15289481]: Words in s. 7(1) substituted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 2; S.I. 1996/1249, art. 2

[^c15289491]: S. 8(7)(8) inserted (19.3.1997) by 1997 c. 16, s. 42

[^c15289541]: S. 18(5)(5A) substituted (1.5.1995) for s. 18(5) by 1995 c. 4, s. 29

[^c15289551]: 1979 c. 2.

[^c15289561]: S. 18A inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 5; S.I. 1996/1249, art. 2

[^c15289581]: S. 18B inserted (29.4.1996 for certain purposes and 1.6.1996 otherwise with application to any acquisition of goods from another member State and any supply taking place on or after 1.6.1996) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 5; S.I. 1996/1249, art. 2

[^c15289601]: S. 18D inserted (29.4.1996 for specified purposes otherwise 1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after 1.6.1996) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 5; S.I. 1996/1249, art. 2

[^c15289611]: S. 18E inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 5; S.I. 1996/1249, art. 2

[^c15289621]: S. 18F inserted (29.4.1996 for specified purposes otherwise 1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after 1.6.1996) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 5; S.I. 1996/1249, art. 2

[^c15289631]: S. 19(5) modified (20.10.1995) by S.I. 1995/2518, reg. 77

[^c15289721]: Word in s. 21(2)(a) repealed (29.4.1996 with effect in relation to goods imported on or after 1.1.1996) by 1996 c. 8, ss. 27(2)(4), 205, Sch. 41 Pt. IV(3) Note

[^c15289731]: S. 21(2)(b)(c) substituted (29.4.1996 with effect in relation to goods imported on or after 1.1.1996) for s. 21(2)(b) by 1996 c. 8, s. 27(3)(4)

[^c15289741]: S. 21(4)-(7) inserted (1.5.1995 with effect as mentioned in s. 22(2) of the amending Act) by 1995 c. 4, s. 22(1)

[^c15289751]: Words in s.21(4) inserted (27.7.1999 with effect as mentioned in s. 12(3) of the amending Act) by 1999 c. 16, s. 12(1)(a)

[^c15289771]: S. 21(5)-(6D) substituted (27.7.1999 with effect as mentioned in s. 12(3) of the amending Act) for s. 21(5)(6) by 1999 c. 16, s. 12(2)

[^c15289781]: S. 22 repealed (29.4.1996 with application in relation to supplies made on or after 1.1.1996) by 1996 c. 8, ss. 28, 205, Sch. 41 Pt. IV(2)

[^c15289801]: S. 26 excluded (27.7.1999) by 1999 c. 16, s. 13(1)

[^c15289821]: S. 28(2AA) inserted (29.4.1996) by 1997 c. 16, s. 43

[^c15289831]: S. 28(2A) inserted (29.4.1996) by 1996 c. 8, s. 34

[^c15289841]: S. 29A inserted (11.5.2001 with effect as mentioned in s. 99(7)(c) of the amending Act) by 2001 c. 9, s. 99(4)

[^c15289891]: S. 30(2A) inserted (29.4.1996 with effect as mentioned in s. 29(5) of the amending Act) by 1996 c. 8, s. 29(2)(5)

[^c15289901]: S. 30(5) substituted (1.5.1995 with effect as mentioned in s. 28(2) of the amending Act) by 1995 c. 4, s. 28(1)

[^c15289941]: S. 31(2) extended (27.7.1999) by 1999 c. 16, s. 13(2)

[^c15289951]: S. 32 repealed (1.6.1995) by 1995 c. 4, ss. 24(2), 162, Sch. 29 Pt. VI(3) Note; S.I. 1995/1374, art. 2

[^c15290081]: S. 33 applied (15.8.1995) (temp. until 1.4.1996) by S.I. 1995/1878, art. 4

[^c15290091]: 1973 c. 65.

[^c15290101]: 1980 c. 45.

[^c15290111]: 1968 c. 73.

[^c15290121]: 1984 c. 22.

[^c15290141]: 1981 c. 64.

[^c15290151]: 1968 c. 16.

[^c15290161]: 1965 c. 60.

[^c15290171]: Words in s. 33(3)(h) substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 95 (with s. 312(1))

[^c15290181]: 1995 c. 21.

[^c15290201]: 1990 c. 42.

[^c15290351]: S. 33A inserted (11.5.2001 for specified purposes otherwise 1.9.2001) by 2001 c. 9, s. 98(2)(10)(11)

[^c15290361]: S. 33A applied (with modifications) (1.9.2001) by S.I. 2001/2879, arts. 2-4, Sch.

[^c15290421]: S. 35(1)(1A)-(1D) substituted (29.4.1996 with application as mentioned in s. 30(4) of the amending Act) for s. 35(1) by 1996 c. 8, s. 30(1)

[^c15290441]: S. 35(4)(5) inserted (29.4.1996 with application as mentioned in s. 30(4) of the amending Act) by 1996 c. 8, s. 30(3)

[^c15290451]: Words in s. 35(4) inserted (1.8.2001) by S.I. 2001/2305, art. 4(a)

[^c15290461]: S. 35(4A) inserted (1.8.2001) by S.I. 2001/2305, art. 4(b)

[^c15290511]: Words in s. 36(1)(a) repealed (31.7.1998 with effect as mentioned in s. 23(7) of the amending Act) by 1998 c. 36, ss. 23(1)(7), 165, Sch. 27 Pt. II Note

[^c15290521]: S. 36(3) substituted (27.7.1999 with effect as mentioned in s. 15(5) of the amending Act) by S.I. 1999 c. 16, s. 15(1)

[^c15290531]: S. 36(3A) inserted (31.7.1998 with effect as mentioned in s. 23(7) of the amending Act) by 1998 c. 36, s. 23(3)(7)

[^c15290541]: S. 36(4)(b) and word “and” immediately preceding it repealed (19.3.1997 with effect as mentioned in s. 39 of the amending Act) by 1997 c. 16, ss. 39, 113, Sch. 18 Pt. IV(3) Note

[^c15290571]: Words in s. 36(5)(c) substituted (31.7.1998) by 1998 c. 36, s. 23(4)(a)

[^c15290581]: Words in s. 36(5)(e) substituted (27.7.1999 with effect as mentioned in s. 15(5) of the amending Act) by 1999 c. 16, s. 15(2)

[^c15290601]: Words in s. 36(6)(b)(c) substituted (31.7.1998) by 1998 c. 36, s. 23(5)

[^c15290621]: Words in s. 36(7) substituted (31.7.1998) by 1998 c. 36, s. 23(6)

[^c15290631]: S. 37(1) extended (27.7.1999) by 1999 c. 16, s. 13(3)

[^c15290871]: S. 41 modified (2.12.1999) by S.I. 1999/3145, art. 8; S.I. 1999/3208, art. 2

[^c15290881]: Words in s. 41(6) inserted (6.5.1999) by 1998 c. 46, s. 125, Sch. 8 para. 30 (with s. 126(3)); S.I. 1998/3178, art. 2(2), Sch. 3

[^c15290891]: Words in s. 41(6) inserted (1.4.1999) by 1998 c. 38, s. 125, Sch. 12 para. 35 (with ss. 139(2), 143(2)); S.I. 1999/782, art. 2

[^c15290901]: Words in s. 41(6) omitted (8.2.2000) by virtue of S.I. 2000/90, art. 3(1), Sch. 1 para. 29(a) (with art. 2(5))

[^c15290911]: Words in s. 41(7) substituted (8.2.2000) by S.I. 2000/90, art. 3(1), Sch. 1 para. 29(b) (with art. 2(5))

[^c15290921]: 1978 c. 29.

[^c15290931]: Words in s. 41(7) inserted (1.4.2000 (E.W.) otherwise 11.5.2001) by 1999 c. 8, s. 65, Sch. 4 para. 86; S.I. 1999/2342, art. 2(4)(b)(iii); S.I. 2001/1985, art. 2(4)

[^c15291271]: Words in s. 43(1)(b) substituted (1.5.1995 with effect as mentioned in s. 25(5) of the amending Act) by 1995 c. 4, s. 25(2)(5)

[^c15291281]: S. 43(1AA)(1AB) inserted (with effect in relation to any supply made after 26.11.1996 and in relation to any acquisition or importation taking place after that date) by 1997 c. 16, s. 40(1)(3)

[^c15291301]: Words in s. 43(2) inserted (19.3.1997) by 1997 c. 16, s. 40(2)

[^c15291311]: S. 43(2A)-(2E) inserted (with effect in relation to supplies made on or after 26.11.1996) by 1997 c. 16, s. 41(1)(2)

[^c15291321]: Words in s. 43(2A) substituted (19.3.1997) by 1997 c. 16, s. 41(3)(4)

[^c15291331]: Words in s. 43(2C) inserted (19.3.1997) by 1997 c. 16, s. 41(3)(5)

[^c15291341]: S 43(3)-(8) repealed (27.7.1999 with effect as mentioned in Sch. 2 para. 6 of the amending Act)) by 1999 c. 16, ss. 16, 139, Sch. 2 para. 1(3), Sch. 20 Pt. II(1)

[^c15291351]: S. 43(5A) inserted (1.5.1995 with effect as mentioned in s. 25(5) of the amending Act) by 1995 c. 4, s. 25(4)(5)

[^c15291361]: S. 43(9) inserted (29.4.1996) by 1996 c. 8, s. 31(1)

[^c15291371]: Ss. 43A-43C inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 2

[^c15291391]: Ss. 43A-43C inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 2

[^c15291401]: Ss. 43A-43C inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 2

[^c15291411]: 1890 c. 39.

[^c15291421]: 1890 c. 39.

[^c15291431]: 1890 c. 39.

[^c15291451]: S. 47(2A) inserted (1.5.1995 with effect as mentioned in s. 23(4)(b) of the amending Act) by 1995 c. 4, s. 23(2)

[^c15291461]: Words in s. 47(3) repealed (1.5.1995 with effect as mentioned in s. 23(4)(b) of the amending Act) by 1995 c. 4, ss. 23(3), 162, Sch. 29 Pt. VI(2) Note

[^c15291481]: S. 48(1)(b)(ba) substituted for s. 48(1)(b) (31.12.2001) by 2001 c. 9, s. 100(1)(4)

[^c15291501]: S. 48(2)(2A) substituted for s. 48(2) (31.12.2001) by 2001 c. 9, s. 100(3)(4)

[^c15291511]: S. 48(7A) inserted (1.7.1997) by 1997 c. 16, s. 53(6); S.I. 1997/1432, art. 2

[^c15291521]: S. 50A inserted (1.5.1995) by 1995 c. 4, s. 24(1)

[^c15291541]: 1964 c. 71.

[^c15291551]: 1965 c. 6 (N.I.).

[^c15291561]: S. 55(1)-(4) applied (1.1.2000) by S.I. 1999/3116, art. 4

[^c15291571]: S. 55(2) excluded (1.1.2000) by S.I. 1973/173, art. 7 (as added (1.1.2000) by S.I. 1999/3117, art. 8)

[^c15291611]: S. 55(5)(a) substituted (29.4.1996 with application in relation to any supply after 28.11.1995) by 1996 c. 8, s. 32(1)(2)

[^c15291631]: S. 55(5)(c) inserted (29.4.1996 with application to supplies made on or after 1.1.1996) by 1996 c. 8, s. 29(3)(5)

[^c15291971]: Words in s. 59(1) inserted (29.4.1996 with effect as mentioned in s. 35(8) of the amending Act) by 1996 c. 8, s. 35(3)

[^c15291981]: S. 59(1A) inserted (29.4.1996 with effect as mentioned in s. 35(8) of the amending Act) by 1996 c. 8, s. 35(3)

[^c15291991]: S. 59(11) inserted (29.4.1996 with effect as mentioned in s. 35(8) of the amending Act) by 1996 c. 8, s. 35(4)

[^c15292001]: S. 59A inserted (29.4.1996 with application as mentioned in s. 35(8) of the amending Act) by 1996 c. 8, s. 35(2)

[^c15292011]: S. 59B inserted (29.4.1996 with effect as mentioned in s. 35(8) of the amending Act) by 1996 c. 8, s. 35(5)

[^c15292181]: S. 62(1)(1A)(2) substituted (27.7.1999 with effect as mentioned in s. 17(2) of the amending Act) for s. 62(1)(2) by 1999 c. 16, s. 17(1)

[^c15292191]: Words in s. 62(1)(a)(i) substituted (11.5.2001 with effect as mentioned in s. 99(9)(b) of the amending Act) by 2001 c. 9, s. 99, Sch. 31 para. 3

[^c15292201]: Words in s. 62(1)(3)(4) inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 8(3); S.I. 1996/1249, art. 2

[^c15292211]: Words in s. 62(3) inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 8(4); S.I. 1996/1249, art. 2

[^c15292441]: Words in s. 68(1)(a) substituted (1.7.1997) by 1997 c. 16, s. 53(7)(9); S.I. 1997/1432, art. 2

[^c15292541]: 1972 c. 68.

[^c15292551]: S. 69(1)(g) and word preceding it inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 9; S.I. 1996/1249, art. 2

[^c15292561]: Words in s. 69(4)(a) inserted (29.4.1996 with effect as mentioned in s. 35(8) of the amending Act) by 1996 c. 8, s. 35(6)(8)

[^c15292571]: Words in s. 69(9)(b) inserted (29.4.1996 with effect as mentioned in s. 35(8) of the amending Act) by 1996 c. 8, s. 35(6)(8)

[^c15292581]: S. 69A inserted (28.7.2000) by 2000 c. 17, s. 137(2)

[^c15292591]: 1999 c. 16.

[^c15292601]: Words in s. 70(1) substituted (28.7.2000) by 2000 c. 17, s. 137(3)

[^c15292651]: S. 73 modified (20.10.1995) by S.I. 1995/2518, regs. 181, 194

[^c15292661]: Words in s. 73(3)(b) substituted (28.7.2000 with effect as mentioned in s. 136(10) of the amending Act) by 2000 c. 17, s. 136(4)

[^c15292671]: S. 73(7A)(7B) inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 10; S.I. 1996/1249, art. 2

[^c15292681]: Words in s. 73(9) substituted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 11; S.I. 1996/1249, art. 2

[^c15292931]: Words in s. 76(1) substituted (28.7.2000) by 2000 c. 17, s. 137(4)

[^c15292951]: Words in s. 76(3)(a) substituted (29.4.1996 with effect as mentioned in s. 35(8) of the amending Act) by 1996 c. 8, s. 35(7)(8)

[^c15292961]: Words in s. 76(5) inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 11; S.I. 1996/1249, art. 2

[^c15292971]: S. 76(10) amended (retrospectively) by 1997 c. 16, s. 45(6)

[^c15293031]: S. 77(2)(2A) substituted (27.7.1999 with effect as mentioned in s. 18(2)) for s. 77(2) by 1999 c. 16, s. 18(1)(2)

[^c15293501]: Ss. 80A, 80B inserted (19.3.1997) by 1997 c. 16, s. 46(2)

[^c15293511]: Ss. 80A, 80B inserted (19.3.1997) by 1997 c. 16, s. 46(2)

[^c15293651]: S. 81(3A) inserted (retrospective to 18.7.1996 with effect as mentioned in s. 48(2) of the amending Act) by 1997 c. 16, s. 48(1)(2)

[^c15293661]: S. 81(4A)-(4D) substituted for s. 81(4) (1.5.1995 with effect as mentioned in s. 27(4) of the amending Act) by 1995 c. 4, s. 27(2)

[^c15293671]: 1986 c. 45.

[^c15293691]: Words in s. 81(5) substituted (1.5.1995 with effect as mentioned in s. 27(4) of the amending Act) by 1995 c. 4, s. 27(3)

[^c15293721]: 1985 c. 66.

[^c15294121]: S. 83(c) modified (20.10.1995) by S.I. 1995/2518, regs. 182, 195

[^c15294131]: S. 83(da) inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 12; S.I. 1996/1249, art. 2

[^c15294141]: S. 83(fa) inserted (1.12.1997) by S.I. 1997/2542, art 2

[^c15294151]: S. 83(k)(ka) substituted (27.7.1999) for s. 83(k) by 1999 c. 16, s. 16, Sch. 2 para. 3

[^c15294161]: Words in s. 83(n) substituted (28.7.2000) by 2000 c. 17, s. 137(5)

[^c15294171]: Words in s. 83(p)(ii) substituted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 12; S.I. 1996/1249, art. 2

[^c15294181]: S. 83(sa) inserted (retrospective to 4.12.1996) by 1997 c. 16, s. 45(2)(5)

[^c15294191]: Words in s. 83(t) inserted (retrospective to 4.12.1996) by 1997 c. 16, s. 47(7)(9)

[^c15294201]: S. 83(ta) inserted (19.3.1997) by 1997 c. 16, s. 46(3)

[^c15294211]: S. 83(wa) inserted (29.4.1996) by 1996 c. 8, s. 31(3)

[^c15294391]: S. 84(4A)-(4D) inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 4

[^c15294401]: Words in s. 84(7) substituted (19.3.1997 with effect as mentioned in s. 31(4) of the amending Act) by 1997 c. 16, s. 31(3)(4)

[^c15294411]: S. 84(7A) inserted (29.4.1996) by 1996 c. 8, s. 31(4)

[^c15294421]: 1994 c. 9.

[^c15294431]: S. 85 amended (28.7.2000) by 2000 c. 17, s. 30, Sch. 6 para. 123(7) S. 85 amended (11.5.2001) by 2001 c. 9, s. 42(7)

[^c15294441]: S. 85 extended (29.4.1996) by 1996 c. 8, s. 57(a)

[^c15294531]: S. 88(2) modified (20.10.1995) by S.I. 1995/2518, reg. 95

[^c15294581]: 1968 c. 2.

[^c15294651]: Words in s. 91(2) inserted (1.7.1999) by S.I. 1999/1820, arts. 1(2), 4, Sch. 2 Pt. I para. 114(2)(a); S.I. 1998/3178, art. 3

[^c15294671]: Words in s. 91(5) inserted (1.7.1999) by S.I. 1999/1820, arts. 1(2), 4, Sch. 2 Pt. I para. 114(2)(b); S.I. 1998/3178, art. 3

[^c15294681]: S. 94(3) repealed (1.12.1999) by 1999 c. 16, ss. 20, 139, Sch. 20 Pt. II(2), Note; S.I. 1999/2769, art. 2

[^c15295681]: S. 96(6) does not extend to Scotland see s. 96(6).

[^c15295691]: 1983 c. 55.

[^c15295701]: S. 96(1): definition of “copy” inserted (31.1.1997) by 1995 c. 38, s. 15(1), Sch. 1 para. 20 (with ss. 1(3), 6(4)(5), 14); S.I. 1996/3217, art. 2

[^c15295711]: S. 96(1): definition of “document” inserted (31.1.1997) by 1995 c. 38, s. 15(1), Sch. 1 para. 20 (with ss. 1(3), 6(4)(5), 14); S.I. 1996/3217, art. 2

[^c15295731]: S. 96(1): words in para. (b) of the definition of “major interest” substituted (31.7.1998) by 1998 c. 36, s. 24

[^c15295741]: 1979 c. 2.

[^c15295771]: 1978 c. 30.

[^c15295781]: 1988 c. 1.

[^c15295791]: S. 96(4): words in definition of “local authority” inserted (16.6.1995) by S.I. 1995/1510, art. 2

[^c15295801]: S. 96(4): words in definition of “local authority” substituted (1.4.1996) by S.I. 1996/739, art. 7(1), Sch. 1 Pt. I para. 8

[^c15295811]: 1979 c. 8.

[^c15295821]: S. 96(6)(7) repealed (31.1.1997) by 1995 c. 38, s. 15(2), Sch. 2 (with ss. 1(3), 6(4)(5), 14); S.I. 1996/3217, art. 2

[^c15295851]: S. 96(10A) inserted (retrospectively) by 1997 c. 16, s. 35(1)(4)

[^c15296181]: S. 97 extended (27.7.1999) by 1999 c. 16, s. 13(6)

[^c15296191]: S. 97(4)(aa) repealed (1.11.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. III(1) note 1

[^c15296201]: S. 97(4)(ab) inserted (29.4.1996) by 1996 c. 8, s. 33(3)

[^c15296241]: Words in s. 97(4)(d)(i) inserted (11.5.2001) by 2001 c. 9, s. 99, Sch. 31 para. 6(4)

[^c15296251]: S. 97A inserted (retrospective to 17.3.1998) by 1998 c. 36, s. 22(1)(3)

[^c15296261]: 1978 c. 30.

[^c15296271]: 1978 c. 30.

[^c15296291]: Sch. A1 repealed (with effect in relation to supplies made, and acquisitions and importations taking place on or after 1.11.2001) by 2001 c. 9, ss. 99(3), 110, Sch. 33 Pt. III(1) Note 2

[^c15296301]: Sch. A1 inserted (1.5.1995 with application as mentioned in s. 21(6) of the amending Act) by 1995 c. 4, s. 21(3)

[^c15296511]: Sch. A1 para. 1(1)(1A)(1B) substituted (1.7.1998) for sub-para. (1) by S.I. 1998/1375, arts. 1, 3

[^c15296521]: Sch. A1 para. 1(1)(aa)(ab) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 2(2)

[^c15296531]: Words in Sch. A1 para. 1(1)(b)(c) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 2(3)

[^c15296541]: Word in Sch. A1 para. 1(1)(b) repealed (28.7.2000) by 2000 c. 17, s. 156, Sch. 40 Pt. IV

[^c15296561]: Sch. A1 para. 1(1)(d)-(k) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 2(4)

[^c15296571]: Sch. A1 para. 1(1A) substituted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 3

[^c15296581]: Words in Sch. A1 para. 1(1B) substituted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 4(a)

[^c15296591]: Words in Sch. A1 para. 1(1B) substituted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 4(b)

[^c15296601]: Sch. A1 para. 1(4) inserted (1.1.2001) by S.I. 2000/2954, art. 3

[^c15296611]: Sch. A1 para. 1(5) inserted (11.5.2001 with effect as mentioned in s. 96(3) of the amending Act) by 2001 c. 9, s. 96(1)

[^c15296621]: Sch. A1 para. 1(6)-(9) inserted (11.5.2001 with effect as mentioned in s. 97(3) of the amending Act) by 2001 c. 9, s. 97(1)

[^c15296631]: Words in Sch. A1 para. 2(c) substituted (1.7.1998) by S.I. 1998/1375, arts. 1, 4

[^c15296651]: Word in Sch. A1 para. 4(1) inserted (1.7.1998) by S.I. 1998/1375, arts. 1, 5(a)

[^c15296661]: Words in Sch. A1 para. 4(2) substituted (1.7.1998) by S.I. 1998/1375, arts. 1, 5(b)

[^c15296671]: 1979 c. 5.

[^c15296681]: Words in Sch. A1 para. 4(3) substituted (1.7.1998) by S.I. 1998/1375, arts. 1, 5(c)

[^c15296761]: Sch. A1 para. 5 inserted (1.7.1998) by S.I. 1998/1375, arts. 1, 6

[^c15296771]: 1992 c. 4.

[^c15296781]: 1992 c. 7.

[^c15296791]: Words in Sch. A1 para. 5(3)(c) substituted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 5

[^c15296801]: Words in Sch. A1 para. 5(3)(d) substituted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 6

[^c15296811]: 1995 c. 18.

[^c15296821]: S.I. 1995/2705 (N.I. 15).

[^c15296831]: S.I. 1983/883; relevant amending instruments are S.I. 1983/1116, 1983/1521, 1986/592, 1990/1308, 1991/766, 1992/710, 1995/766, 1997/286.

[^c15296841]: Sch. A1 para. 5(3A)(3B) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 7

[^c15296851]: Words in Sch. A1 para. 5(4) substituted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 8(2)

[^c15296861]: Words in Sch. A1 para. 5(4)(c) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 8(3)

[^c15296871]: Sch. A1 para. 5(4)(e) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 8(4)

[^c15296881]: Sch. A1 para. 5(4)(f)(g) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 8(5)

[^c15296891]: Sch. A1 para. 5(4A)(4B) inserted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 9

[^c15296901]: Words in Sch. A1 para. 5(5) substituted (28.7.2000) by 2000 c. 17, s. 135, Sch. 35 para. 10

[^c15296911]: Local authority is defined in section 96(4) of the Value Added Tax Act 1994 (c. 23) (as amended by article 2 of S.I. 1995/1510 and article 7(1) of, and paragraph 8 of Schedule 1 to, S.I. 1996/739) as the council of a county, county borough, district, London borough, parish or group of parishes (or in Wales, community or group of communities), the Common Council of the City of London, the Council of the Isles of Scilly, and any joint committee or joint board established by two or more of the foregoing and, in relation to Scotland, a council constituted under section 2 of the Local Government (Scotland) Act 1994 (c. 39), any two or more such councils and any joint committee or joint board within the meaning of section 235(1) of the Local Government (Scotland) Act 1973 (c. 65).

[^c15296921]: Sch. A1 para. 6 inserted (1.1.2001) by S.I. 2000/2954, art. 4

[^c15296931]: Sch. A1 para. 7 inserted (11.5.2001 with effect as mentioned in s. 96(3) of the amending Act) by 2001 c. 9, s. 96(2)