- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/01/1993)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Value Added Tax Act 1983 (repealed 1.9.1994).
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
SCHEDULES
Registration in respect of Supplies from other member States
Registration in respect of Acquisitions from other member States
Matters to be Treated as Supply of Goods or Services
2.Where a person produces goods by applying to another person’s...
3.The supply of any form of power, heat, refrigeration or...
4.The grant, assignment or surrender of a major interest in...
5.(1) Subject to sub-paragraph (2) below, where goods forming part...
5A.(1) Where, in a case not falling within paragraph 5(1)...
8.(1) Subject to sub-paragraphs (2) and (3) below, paragraphs 5...
Services Supplied Where Received
1.Transfers and assignments of copyright, patents, licences, trademarks and similar...
3.Services of consultants, engineers, consultancy bureaux, lawyers, accountants and other...
4.Acceptance of any obligation to refrain from pursuing or exercising,...
5.Banking, financial and insurance services (including reinsurance, but not including...
7.The services rendered by one person to another in procuring...
8.Services— (a) of the transportation of goods which begins in...
2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3A.(1) Where— (a) any goods whose supply involves their removal...
4.(1) Where goods or services are supplied for a consideration...
5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.(1) This paragraph applies where a supply of services consists...
11.(1) Subject to the following provisions of this paragraph, where—...
12.Regulations may require that in prescribed circumstances there is to...
Valuation of Acquisitions from other member States - Special Cases
Group 4—Talking Books for the Blind and Handicapped and Wireless sets for the Blind Item No.
2.The supply, repair or maintenance of any aircraft which is...
4.Transport of passengers— (a) in any vehicle, ship or aircraft...
6.Any services provided for— (a) the handling of ships or...
9.Any services supplied for or in connection with the surveying...
11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12.The supply— (a) of services consisting of the handling or...
13.The supply of a designated travel service to be enjoyed...
14.Intra-Community transport services supplied in connection with the transport of...
Group 14—Drugs, Medicines, Aids for the Handicapped, etc.
1.The supply of any goods dispensed, by a person registered...
3.The supply to a handicapped person of services of adapting...
6.The supply of goods in connection with a supply described...
11.The supply of goods in connection with a supply described...
13.The supply to a handicapped person of services necessarily performed...
14.The supply to a charity providing a permanent or temporary...
15.The supply of goods in connection with a supply described...
16.The supply to a handicapped person for domestic or his...
17.The supply of services necessarily performed by a control centre...
1.The issue, transfer or receipt of, or any dealing with,...
3.The provision of the facility of instalment credit finance in...
4.The provision of administrative arrangements and documentation and the transfer...
5.The making of arrangements for any transaction comprised in item...
6.The issue, transfer or receipt of, or any dealing with,...
6A.The making of arrangements for or the underwriting of any...
8.The management of an authorised unit trust scheme or of...
7.Notes: (1) Item 1 does not include anything included in...
1.The supply of services by a person registered or enrolled...
4.The provision of care or medical or surgical treatment and,...
7.Products for therapeutic purposes, derived from human blood.
8.Human (including foetal) organs or tissue for diagnostic or therapeutic...
10.The supply, otherwise than for profit, of goods and services...
11.The supply of transport services for sick or injured persons...
Group 12—Fund-Raising Events by Charities and Other Qualifying Bodies
Constitution and Procedure of Value Added Tax Tribunals
Savings and Transitional Provisions
1.Where any period of time specified in an enactment repealed...
3.Where an offence for the continuation of which a penalty...
5.Notwithstanding the repeal by this Act of sections 5 and...
9.Where there were in force immediately before 21st April 1975...
10.Section 26 of this Act applies where goods are imported...
11.Section 17(2)(a) of the Interpretation Act 1978 shall apply in...
12.Anything begun before 1st January 1978 under any provision of...
14.Any Treasury order or Commissioners’ regulations made before 1st January...
15.References in any documents to provisions of Part I of...
17.Sub-paragraphs (2) and (3) of paragraph 4 of Schedule 7...
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
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liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys