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Value Added Tax Act 1994 (1994 c 23)

The Value Added Tax Act 1994 standardised and consolidated the UK鈥檚 previous VAT legislation. This Act outlines the imposition, administration, and collection of Value Added Tax on goods and services. It defines taxable supplies and sets out the rates applicable to different classifications of goods and services. The Act is significant for ensuring compliance with European Union VAT directives at the time, streamlining the VAT system, and facilitating better regulation and enforcement by HM Revenue and Customs. Amendments have evolved to enhance clarity and efficiency in VAT regulation.

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Value Added Tax Act 1994 (1994 c 23)

The Value Added Tax Act 1994 standardised and consolidated the UK鈥檚 previous VAT legislation. This Act outlines the imposition, administration, and collection of Value Added Tax on goods and services. It defines taxable supplies and sets out the rates applicable to different classifications of goods and services. The Act is significant for ensuring compliance with European Union VAT directives at the time, streamlining the VAT system, and facilitating better regulation and enforcement by HM Revenue and Customs. Amendments have evolved to enhance clarity and efficiency in VAT regulation.

Quick and comprehensive access to the most accurate, up-to-date legislation.

成人影音 traffic light system shows the status of legislation and cases so you are always using up-to-date law while historical versioning and legislative timelines lets you see exactly what has changed in legislation over time.

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Value Added Tax Act 1994 (1994 c 23)
[3A . . .] [9A Reverse charge on gas[, electricity, heat or cooling]. . .] 10 . . . 11 . . . 12 . . . 13 . . . 14 . . . [14A . . .] [16A . . .] 18 Place and time of . . . supply 20 . . . 22 . . .
60 . . . 61 . . . 63 . . . 64 . . . 67 . . . [67A . . .] 74 . . . 75 . . . 76 Assessment of amounts due by way of penalty, interest or surcharge [penalty . . .] [76A . . .] [77D . . .] 78 . . . [78A . . .] 79 . . .
Part 1 . . . Part 2 . . . Part 3 . . . Part 4 . . . [Part 5 . . .]
[Part 1 . . .] [Part 2 . . .]

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