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				Value Added Tax Act 1994 (c. 23)
				Introductory Text
				Main body
				Part I The charge to tax
				Imposition and rate of VAT
				1. Value added tax.
				2. Rate of VAT.
				3. Taxable persons and registration.
				Supply of goods or services in the United Kingdom
				4. Scope of VAT on taxable supplies.
				5. Meaning of supply: alteration by Treasury order.
				6. Time of supply.
				7. Place of supply.
				8. Reverse charge on supplies received from abroad.
				9. Place where supplier or recipient of services belongs.
				Acquisition of goods from member States
				10. Scope of VAT on acquisitions from member States.
				11. Meaning of acquisition of goods from another member State.
				12. Time of acquisition.
				13. Place of acquisition.
				14. Acquisitions from persons belonging in other member States.
				Importation of goods from outside the member States
				15. General provisions relating to imported goods.
				16. Application of customs enactments.
				17. Free zone regulations.
				Goods subject to a warehousing regime
				18. Place and time of acquisition or supply.
				18A. Fiscal warehousing.
				18B. Fiscally warehoused goods: relief.
				18C. Warehouses and fiscal warehouses: services.
				18D. Removal from warehousing: accountability.
				18E. Deficiency in fiscally warehoused goods.
				18F. Sections 18A to 18E: supplementary.
				Determination of value
				19. Value of supply of goods or services.
				20. Valuation of acquisitions from other member States.
				21. Value of imported goods.
				22. Value of certain goods.
				23. Gaming machines.
				Payment of VAT by taxable persons
				24. Input tax and output tax.
				25. Payment by reference to accounting periods and credit for input tax against output tax.
				26. Input tax allowable under section 25.
				26A Disallowance of input tax where consideration not paid
				26B Flat-rate scheme
				27. Goods imported for private purposes.
				28. Payments on account of VAT.
				29. Invoices provided by recipients of goods or services.
				Part II Reliefs, exemptions and repayments
				Reliefs etc. generally available
				29A Reduced rate
				30. Zero-rating.
				31. Exempt supplies and acquisitions.
				32. Relief on supply of certain second-hand goods.
				33. Refunds of VAT in certain cases.
				33A Refunds of VAT to museums and galleries
				34. Capital goods.
				35. Refund of VAT to persons constructing certain buildings.
				36. Bad debts.
				Acquisitions
				36A Relief from VAT on acquisition if importation would attract relief
				Imports, overseas businesses etc
				37. Relief from VAT on importation of goods.
				38. Importation of goods by taxable persons.
				39. Repayment of VAT to those in business overseas.
				40. Refunds in relation to new means of transport supplied to other member States.
				Part III Application of Act in particular cases
				41. Application to the Crown.
				42. Local authorities.
				43. Groups of companies.
				43A. Groups: eligibility.
				43B. Groups: applications.
				43C. Groups: termination of membership.
				44. Supplies to groups.
				45. Partnerships.
				46. Business carried on in divisions or by unincorporated bodies, personal representatives etc.
				47. Agents etc.
				48. VAT representatives.
				49. Transfers of going concerns.
				50. Terminal markets.
				50A. Margin schemes.
				51. Buildings and land.
				[51A. Co-owners etc. of buildings and land.]
				52. Trading stamp schemes.
				53. Tour operators.
				54. Farmers etc.
				55. Customers to account for tax on supplies of gold etc.
				56. Fuel for private use.
				57. Determination of consideration for fuel supplied for private use.
				Part IV Administration, collection and enforcement
				General administrative provisions
				58. General provisions relating to the administration and collection of VAT.
				Default surcharges and other penalties and criminal offences
				59. The default surcharge.
				59A. Default surcharge: payments on account.
				59B. Relationship between sections 59 and 59A.
				60. VAT evasion: conduct involving dishonesty.
				61. VAT evasion: liability of directors etc.
				62. Incorrect certificates as to zero-rating etc.
				63. Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts.
				64. Repeated misdeclarations.
				65. Inaccuracies in EC sales statements.
				66. Failure to submit EC sales statement.
				67. Failure to notify and unauthorised issue of invoices.
				68. Breaches of walking possession agreements.
				69. Breaches of regulatory provisions.
				69A. Breach of record-keeping requirements etc. in relation to transactions in gold.
				70. Mitigation of penalties under sections 60, 63, 64 and 67.
				71. Construction of sections 59 to 70.
				72. Offences.
				Assessments of VAT and other payments due
				73. Failure to make returns etc.
				74. Interest on VAT recovered or recoverable by assessment.
				75. Assessments in cases of acquisitions of certain goods by non-taxable persons.
				76. Assessment of amounts due by way of penalty, interest or surcharge.
				77. Assessments: time limits and supplementary assessments.
				Interest, repayment supplements etc. payable by Commissioners
				78. Interest in certain cases of official error.
				78A. Assessment for interest overpayments.
				79. Repayment supplement in respect of certain delayed payments or refunds.
				80. Recovery of overpaid VAT.
				80A. Arrangements for reimbursing customers.
				80B. Assessments of amounts due under section 80A arrangements.
				81. Interest given by way of credit and set-off of credits.
				Part V Appeals
				82. Appeal tribunals.
				83. Appeals.
				84. Further provisions relating to appeals.
				85. Settling appeals by agreement.
				86. Appeals to Court of Appeal.
				87. Enforcement of registered or recorded tribunal decisions etc.
				Part VI Supplementary provisions
				Change in rate of VAT etc. and disclosure of information
				88. Supplies spanning change of rate etc.
				89. Adjustments of contracts on changes in VAT.
				90. Failure of resolution under Provisional Collection of Taxes Act 1968.
				91. Disclosure of information for statistical purposes.
				Interpretative provisions
				92. Taxation under the laws of other member States etc.
				93. Territories included in references to other member States etc.
				94. Meaning of"business" etc.
				95. Meaning of"new means of transport".
				96. Other interpretative provisions.
				Supplementary provisions
				97. Orders, rules and regulations.
				97A. Place of supply orders: transitional provision.
				98. Service of notices.
				99. Refund of VAT to Government of Northern Ireland.
				100. Savings and transitional provisions, consequential amendments and repeals.
				101. Commencement and extent.
				102. Short title.
				Schedules
				SCHEDULE A1 Charge at Reduced Rate
				SCHEDULE 1 Registration in respect of taxable supplies
				SCHEDULE 2 Registration in respect of supplies from other member States
				SCHEDULE 3 Registration in respect of acquisitions from other member States
				SCHEDULE 3A Registration in respect of disposals of assets for which a VAT repayment is claimed
				SCHEDULE 4 Matters to be treated as supply of goods or services
				SCHEDULE 5 Services supplied where received
				SCHEDULE 5A Goods Eligible to be Fiscally Warehoused
				SCHEDULE 6 Valuation: special cases
				SCHEDULE 7 Valuation of acquisitions from other member states: special cases
				SCHEDULE 7A CHARGE AT REDUCED RATE
				Part 1 INDEX TO REDUCED-RATE SUPPLIES OF GOODS AND SERVICES
				Part 2 THE GROUPS
				SCHEDULE 8 Zero-rating
				Part I Index to zero-rated supplies of goods and services
				Part II The Groups
				SCHEDULE 9 Exemptions
				Part I Index to exempt supplies of goods and services
				Part II The Groups
				SCHEDULE 9A Anti-avoidance provisions: groups
				SCHEDULE 10 Buildings and land
				SCHEDULE 11 Administration, collection and enforcement
				SCHEDULE 12 Constitution and procedure of tribunals
				SCHEDULE 13 Transitional provisions and savings
				{no text}
				SCHEDULE 14 Consequential amendments
				SCHEDULE 15 Repeals
				TABLE OF DERIVATIONS

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