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Commissioners for Revenue and Customs Act 2005

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Changes over time for: Cross Heading: Value Added Tax Act 1994 (c. 23)

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Changes to legislation:

Commissioners for Revenue and Customs Act 2005, Cross Heading: Value Added Tax Act 1994 (c. 23) is up to date with all changes known to be in force on or before 08 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Value Added Tax Act 1994 (c. 23)U.K.

54U.K.The Value Added Tax Act 1994 shall be amended as follows.

Commencement Information

I1Sch. 4 para. 54 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

55U.K.In Schedule 3B (supply of electronic services in member States) for paragraph 21(1)(b) substitute—

(b)section 44 of the Commissioners for Revenue and Customs Act 2005,.

Commencement Information

I2Sch. 4 para. 55 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

56U.K.In Schedule 11 (administration, &c.) for paragraph 1 substitute—

1The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of VAT.

Commencement Information

I3Sch. 4 para. 56 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

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