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Chwiliad Uwch

Value Added Tax Act 1983 (repealed 1.9.1994)

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You searched for provisions that are applicable to Northern Ireland. The matching provisions are highlighted below. Where no highlighting is shown the matching result may be contained within a footnote.

  1. Introductory TextNext Match

  2. Imposition and extent of taxPrevious MatchNext Match

    1. 1. Value added tax.Previous MatchNext Match

    2. 2. Scope of tax.Previous MatchNext Match

    3. 2A. Scope of tax on acquisitions.Previous MatchNext Match

    4. 2B. Scope of tax on imports.Previous MatchNext Match

    5. 2C. Taxable persons.Previous MatchNext Match

  3. SupplyPrevious MatchNext Match

    1. 3. Meaning of “supply": alteration by Treasury order.Previous MatchNext Match

    2. 4. Time of supply. Previous MatchNext Match

    3. 5. Further provisions relating to time of supply. Previous MatchNext Match

    4. 6. Place of supply. Previous MatchNext Match

    5. 7. Reverse charge on supplies received from abroad.Previous MatchNext Match

    6. 8. Place where supplier or recipient of services belongs. Previous MatchNext Match

  4. Acquisitions of goods from other member StatesPrevious MatchNext Match

    1. 8A. Meaning of acquisition of goods from another member State.Previous MatchNext Match

    2. 8B. Time of acquisition.Previous MatchNext Match

    3. 8C. Place of acquisition.Previous MatchNext Match

    4. 8D. Acquisitions from persons belonging in other member States.Previous MatchNext Match

  5. Rate of tax and determination of valuePrevious MatchNext Match

    1. 9. Rate of tax.Previous MatchNext Match

    2. 10. Value of supply of goods or services. Previous MatchNext Match

    3. 10A. Valuation of acquisitions from other member States.Previous MatchNext Match

    4. 11. Value of imported goods.Previous MatchNext Match

    5. 12. Value of certain goods.Previous MatchNext Match

    6. 13. Gaming machines.Previous MatchNext Match

  6. Credit for input tax against output taxPrevious MatchNext Match

    1. 14. Credit for input tax against output tax.Previous MatchNext Match

    2. 15. Input tax allowable under section 14.Previous MatchNext Match

  7. ReliefsPrevious MatchNext Match

    1. 16. Zero-rating.Previous MatchNext Match

    2. 17. Exemptions.Previous MatchNext Match

    3. 18. Relief on supply of certain second-hand goods.Previous MatchNext Match

    4. 19. Relief from tax on importation of goods.Previous MatchNext Match

  8. RefundsPrevious MatchNext Match

    1. 20. Refund of tax in certain cases.Previous MatchNext Match

    2. 20A. Refunds in relation to new means of transport supplied to other member States.Previous MatchNext Match

    3. 21. Refund of tax to persons constructing certain buildings.Previous MatchNext Match

    4. 22.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

  9. RepaymentPrevious MatchNext Match

    1. 23. Repayment of tax to those in business overseas.Previous MatchNext Match

  10. Further provisions as to importation of goodsPrevious MatchNext Match

    1. 24. Application of customs enactments.Previous MatchNext Match

    2. 25. Importation of goods by taxable persons.Previous MatchNext Match

    3. 26. Goods imported for private purposes.Previous MatchNext Match

  11. Special casesPrevious MatchNext Match

    1. 27. Application to Crown.Previous MatchNext Match

    2. 28. Local authorities.Previous MatchNext Match

    3. 29. Groups of companies. Previous MatchNext Match

    4. 29A. Supplies to groups.Previous MatchNext Match

    5. 30. Partnerships.Previous MatchNext Match

    6. 31. Business carried on in divisions or by unincorporated bodies, personal representatives, etc.Previous MatchNext Match

    7. 32. Agents, etc.Previous MatchNext Match

    8. 32A. Tax representatives.Previous MatchNext Match

    9. 32B. Overseas suppliers accounting through their customers.Previous MatchNext Match

    10. 33. Transfers of going concerns.Previous MatchNext Match

    11. 34. Terminal markets.Previous MatchNext Match

    12. 35. Goods subject to a warehousing regime.Previous MatchNext Match

    13. 35A. Buildings and land.Previous MatchNext Match

    14. 36. Capital goods.Previous MatchNext Match

    15. 37. Trading stamp schemes.Previous MatchNext Match

    16. 37A. Tour operators.Previous MatchNext Match

    17. 37B. Special treatment for persons involved in farming etc.Previous MatchNext Match

    18. 37C. Customers to account for tax on supplies of gold etc.Previous MatchNext Match

  12. GeneralPrevious MatchNext Match

    1. 38. Administration, collection and enforcement.Previous MatchNext Match

    2. 38A. Interest in certain cases of official error.Previous MatchNext Match

    3. 38B. Interest: general treatment.Previous MatchNext Match

    4. 38C. Payments on account.Previous MatchNext Match

    5. 39. Offences and penalties. Previous MatchNext Match

    6. 40. Appeals. Previous MatchNext Match

    7. 41. Supplies spanning change of rate, etc.Previous MatchNext Match

    8. 42. Adjustment of contracts on changes in tax.Previous MatchNext Match

    9. 43. Failure of resolution under Provisional Collection of Taxes Act 1968.Previous MatchNext Match

    10. 44. Disclosure of information for statistical purposes.Previous MatchNext Match

  13. SupplementalPrevious MatchNext Match

    1. 45. Orders, rules and regulations. Previous MatchNext Match

    2. 46. Service of notices.Previous MatchNext Match

    3. 46A. Taxation under the laws of other member States etc.Previous MatchNext Match

    4. 46B. Territories included in references to other member States etc.Previous MatchNext Match

    5. 47. Meaning of “business", etc.Previous MatchNext Match

    6. 47A. Meaning of “new means of transport".Previous MatchNext Match

    7. 48. Interpretation.Previous MatchNext Match

    8. 49. Refund of tax to Government of Northern Ireland.Previous MatchNext Match

    9. 50. Consequential, transitional and saving provisions and repeals.Previous MatchNext Match

    10. 51. Short title, commencement and extent.Previous MatchNext Match

  14. SCHEDULES

    1. SCHEDULE 1Previous MatchNext Match

      RegistrationPrevious MatchNext Match

      1. Liability to be registeredPrevious MatchNext Match

        1. 1.(1) Subject to sub-paragraphs (3) to (5) below, a person...Previous MatchNext Match

        2. 1A.(1) Without prejudice to paragraph 1 above, if the Commissioners...Previous MatchNext Match

        3. 1B.A person who has become liable to be registered under...Previous MatchNext Match

        4. 2.(1) Subject to sub-paragraph (2) below, a person who has...Previous MatchNext Match

      2. Notification of liability and registrationPrevious MatchNext Match

        1. 3.(1) A person who becomes liable to be registered by...Previous MatchNext Match

        2. 4.(1) A person who becomes liable to be registered by...Previous MatchNext Match

        3. 4A.(1) A person who becomes liable to be registered by...Previous MatchNext Match

        4. 4B.Where a person becomes liable to be registered by virtue...Previous MatchNext Match

      3. Entitlement to be registeredPrevious MatchNext Match

        1. 5.Where a person who is not liable to be registered...Previous MatchNext Match

        2. 5A.(1) Where a person who is not liable to be...Previous MatchNext Match

        3. 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      4. Notification of end of liability or entitlement etc.Previous MatchNext Match

        1. 7.A person registered under paragraph 3, 4 or 5 above...Previous MatchNext Match

        2. 7A.A person registered under paragraph 5A above who- Previous MatchNext Match

        3. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      5. Cancellation of registrationPrevious MatchNext Match

        1. 8A.(1) Subject to sub-paragraph (1A) belowwhere a registered person satisfies...Previous MatchNext Match

        2. 9.(1) Subject to sub-paragraph (1A) below where the Commissioners are...Previous MatchNext Match

        3. 10.Where the Commissioners are satisfied that on the day on...Previous MatchNext Match

      6. Exemption from registrationPrevious MatchNext Match

        1. 11.(1) Notwithstanding the preceding provisions of this Schedule, where a...Previous MatchNext Match

      7. Power to vary specified sums by orderPrevious MatchNext Match

        1. 12.The Treasury may by order substitute for any of the...Previous MatchNext Match

      8. SupplementaryPrevious MatchNext Match

        1. 13.The value of a supply of goods or services shall...Previous MatchNext Match

        2. 14.Any notification required under this Schedule shall be made in...Previous MatchNext Match

        3. 15.. . . References in this Schedule to supplies are...Previous MatchNext Match

    2. SCHEDULE 1APrevious MatchNext Match

      Registration in respect of Supplies from other member StatesPrevious MatchNext Match

      1. Liability to be registeredPrevious MatchNext Match

        1. 1.(1) A person who— (a) is not registered under this...Previous MatchNext Match

        2. 2.(1) Subject to sub-paragraph (2) below, a person who has...Previous MatchNext Match

      2. Notification of liability and registrationPrevious MatchNext Match

        1. 3.(1) A person who becomes liable to be registered under...Previous MatchNext Match

      3. Request to be registeredPrevious MatchNext Match

        1. 4.(1) Where a person who is not liable to be...Previous MatchNext Match

      4. Notification of matters affecting continuance of registrationPrevious MatchNext Match

        1. 5.(1) Any person registered under this Schedule who ceases to...Previous MatchNext Match

      5. Cancellation of registrationPrevious MatchNext Match

        1. 6.(1) Subject to paragraph 7 below, where a person registered...Previous MatchNext Match

      6. Conditions of cancellationPrevious MatchNext Match

        1. 7.(1) The Commissioners shall not, under paragraph 6(1) above, cancel...Previous MatchNext Match

      7. Power to vary specified sums by orderPrevious MatchNext Match

        1. 8.The Treasury may by order substitute for any of the...Previous MatchNext Match

      8. SupplementaryPrevious MatchNext Match

        1. 9.Any notification required under this Schedule shall be made in...Previous MatchNext Match

        2. 10.For the purposes of this Schedule a supply of goods...Previous MatchNext Match

    3. SCHEDULE 1BPrevious MatchNext Match

      Registration in respect of Acquisitions from other member StatesPrevious MatchNext Match

      1. Liability to be registeredPrevious MatchNext Match

        1. 1.(1) A person who— (a) is not registered under this...Previous MatchNext Match

        2. 2.(1) Subject to sub-paragraph (2) below, a person who has...Previous MatchNext Match

      2. Notification of liability and registrationPrevious MatchNext Match

        1. 3.(1) A person who becomes liable to be registered under...Previous MatchNext Match

      3. Entitlement to be registered etc.Previous MatchNext Match

        1. 4.(1) Where a person who is not liable to be...Previous MatchNext Match

      4. Notification of matters affecting continuance of registrationPrevious MatchNext Match

        1. 5.(1) Any person registered under this Schedule who ceases to...Previous MatchNext Match

      5. Cancellation of registrationPrevious MatchNext Match

        1. 6.(1) Subject to paragraph 7 below, where a person registered...Previous MatchNext Match

      6. Conditions of cancellationPrevious MatchNext Match

        1. 7.(1) The Commissioners shall not, under paragraph 6(1) above, cancel...Previous MatchNext Match

      7. Exemption from registrationPrevious MatchNext Match

        1. 8.(1) Notwithstanding the preceding provisions of this Schedule, where a...Previous MatchNext Match

      8. Power to vary specified sums by orderPrevious MatchNext Match

        1. 9.The Treasury may by order substitute for any of the...Previous MatchNext Match

      9. SupplementaryPrevious MatchNext Match

        1. 10.Any notification required under this Schedule shall be made in...Previous MatchNext Match

        2. 11.For the purposes of this Schedule an acquisition of goods...Previous MatchNext Match

    4. SCHEDULE 2Previous MatchNext Match

      Matters to be Treated as Supply of Goods or ServicesPrevious MatchNext Match

      1. 1.(1) Any transfer of the whole property in goods is...Previous MatchNext Match

      2. 2.Where a person produces goods by applying to another person’s...Previous MatchNext Match

      3. 3.The supply of any form of power, heat, refrigeration or...Previous MatchNext Match

      4. 4.The grant, assignment or surrender of a major interest in...Previous MatchNext Match

      5. 5.(1) Subject to sub-paragraph (2) below, where goods forming part...Previous MatchNext Match

      6. 5A.(1) Where, in a case not falling within paragraph 5(1)...Previous MatchNext Match

      7. 6.Where in the case of a business carried on by...Previous MatchNext Match

      8. 7.(1) Where a person ceases to be a taxable person,...Previous MatchNext Match

      9. 8.(1) Subject to sub-paragraphs (2) and (3) below, paragraphs 5...Previous MatchNext Match

    5. SCHEDULE 3Previous MatchNext Match

      Services Supplied Where ReceivedPrevious MatchNext Match

      1. 1.Transfers and assignments of copyright, patents, licences, trademarks and similar...Previous MatchNext Match

      2. 2.Advertising services. Previous MatchNext Match

      3. 3.Services of consultants, engineers, consultancy bureaux, lawyers, accountants and other...Previous MatchNext Match

      4. 4.Acceptance of any obligation to refrain from pursuing or exercising,...Previous MatchNext Match

      5. 5.Banking, financial and insurance services (including reinsurance, but not including...Previous MatchNext Match

      6. 6.The supply of staff. Previous MatchNext Match

      7. 6A.The letting on hire of goods other than means of...Previous MatchNext Match

      8. 7.The services rendered by one person to another in procuring...Previous MatchNext Match

      9. 8.Any services not of a description specified in paragraphs 1...Previous MatchNext Match

    6. SCHEDULE 4Previous MatchNext Match

      Valuation—Special CasesPrevious MatchNext Match

      1. 1.(1) Where— (a) the value of a supply made by...Previous MatchNext Match

      2. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      3. 3.Where— (a) the whole or part of a business carried...Previous MatchNext Match

      4. 3A.(1) Where— (a) any goods whose supply involves their removal...Previous MatchNext Match

      5. 4.(1) Where goods or services are supplied for a consideration...Previous MatchNext Match

      6. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      7. 6.Where a right to receive goods or services for an...Previous MatchNext Match

      8. 7.(1) Where there is a supply of goods by virtue...Previous MatchNext Match

      9. 8.Where there is a supply of services by virtue of—...Previous MatchNext Match

      10. 8A.Where any supply of services is treated by virtue of...Previous MatchNext Match

      11. 9.(1) This paragraph applies where a supply of services consists...Previous MatchNext Match

      12. 10.(1) This paragraph applies to a supply of goods or...Previous MatchNext Match

      13. 11.(1) Subject to the following provisions of this paragraph, where—...Previous MatchNext Match

      14. 12.Regulations may require that in prescribed circumstances there is to...Previous MatchNext Match

      15. 13.A direction under paragraph 1 . . . or 3...Previous MatchNext Match

    7. SCHEDULE 4APrevious MatchNext Match

      Valuation of Acquisitions from other member States - Special CasesPrevious MatchNext Match

      1. 1.(1) Where, in the case of the acquisition of any...Previous MatchNext Match

      2. 2.(1) Where, in such cases as the Commissioners may by...Previous MatchNext Match

      3. 3.(1) Where goods are acquired from another member State in...Previous MatchNext Match

      4. 4.(1) Subject to the following provisions of this paragraph, where—...Previous MatchNext Match

      5. 5.In this Schedule— “ relevant transaction ”, in relation to...Previous MatchNext Match

    8. SCHEDULE 5Previous MatchNext Match

      Zero-RatingPrevious MatchNext Match

      1. Group 1—Food Previous MatchNext Match

        1. The supply of anything comprised in the general items set...Previous MatchNext Match

        2. General itemsPrevious MatchNext Match

          1. Item No. 1. Food of kind used for human consumption....Previous MatchNext Match

        3. Excepted itemsPrevious MatchNext Match

          1. Item No. 1. Ice cream, ice lollies, frozen yogurt, water...Previous MatchNext Match

        4. Items overriding the exceptionsPrevious MatchNext Match

          1. “Food” includes drink. “Animal” includes bird, fish, crustacean and mollusc....Previous MatchNext Match

      2. Group 2—Sewerage Services and Water Previous MatchNext Match

        1. 2.The supply, for use otherwise than in connection with the...Previous MatchNext Match

      3. Group 3—Books, etc. Previous MatchNext Match

      4. Group 4—Talking Books for the Blind and Handicapped and Wireless sets for the Blind Item No.Previous MatchNext Match

        1. 2.The supply to a charity of— (a) wireless receiving sets;...Previous MatchNext Match

      5. Group 5 Previous MatchNext Match

      6. Group 6 Previous MatchNext Match

      7. Group 7—Fuel aNd Power for Domestic or Charity Use Previous MatchNext Match

      8. Group 8—Construction of Dwellings, etc. Item No.Previous MatchNext Match

        1. 2.The supply in the course of the construction of— Previous MatchNext Match

      9. Group 8A—Protected Buildings. Previous MatchNext Match

      10. Group 9—International Services Previous MatchNext Match

        1. 2.The supply of services consisting of the making of arrangements...Previous MatchNext Match

      11. Group 10—Transport Previous MatchNext Match

        1. 2.The supply, repair or maintenance of any aircraft which is...Previous MatchNext Match

        2. 12.The supply— (a) of services consisting of the handling or...Previous MatchNext Match

        3. 13.The supply of a designated travel service to be enjoyed...Previous MatchNext Match

        4. 14.Intra-Community transport services supplied in connection with the transport of...Previous MatchNext Match

        5. Notes: In items 1 and 2 the supply of a...Previous MatchNext Match

      12. Group 11—Caravans and Houseboats Previous MatchNext Match

        1. 2.Houseboats being boats or other floating decked structures designed or...Previous MatchNext Match

      13. Group 12—Gold Previous MatchNext Match

        1. 2.The supply, by a member of the London Gold Market...Previous MatchNext Match

      14. Group 13—Bank Notes Previous MatchNext Match

      15. Group 14—Drugs, Medicines, Aids for the Handicapped, etc. Previous MatchNext Match

        1. 10A.The supply to a charity of a service of providing,...Previous MatchNext Match

        2. 10B.The supply to a charity of a service of providing,...Previous MatchNext Match

        3. 12A.The sale of a motor vehicle which had been let...Previous MatchNext Match

        4. 13.The supply to a handicapped person of services necessarily performed...Previous MatchNext Match

        5. 14.The supply to a charity providing a permanent or temporary...Previous MatchNext Match

        6. 15.The supply of goods in connection with a supply described...Previous MatchNext Match

        7. 16.The supply to a handicapped person for domestic or his...Previous MatchNext Match

        8. 17.The supply of services necessarily performed by a control centre...Previous MatchNext Match

      16. Group 15—Imports, Exports, etc. Previous MatchNext Match

        1. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      17. Group 15A—TAX FREE SHOPS Previous MatchNext Match

        1. 1.The supply, by a person in the course of carrying...Previous MatchNext Match

        2. 2.The supply, of any goods within Item 1(a) or (b)...Previous MatchNext Match

        3. Notes:

      18. Group 16—Charities, etc. Previous MatchNext Match

        1. 2.The donation of any goods for sale or export by...Previous MatchNext Match

      19. Group 17—Clothing and Footwear Previous MatchNext Match

        1. 2.The supply to a person for use otherwise than by...Previous MatchNext Match

    9. SCHEDULE 6Previous MatchNext Match

      ExemptionsPrevious MatchNext Match

      1. Group 1—Land Previous MatchNext Match

        1. 1.The grant of any interest in or right over land...Previous MatchNext Match

      2. Group 2—Insurance Previous MatchNext Match

        1. 1.The provision of insurance and reinsurance by— Previous MatchNext Match

        2. 2.The provision of insurance and reinsurance by the Export Credits...Previous MatchNext Match

        3. 3.The making of arrangements for the provision of any insurance...Previous MatchNext Match

        4. 4.The handling of insurance claims by insurance brokers, insurance agents...Previous MatchNext Match

      3. Group 3—Postal Services Previous MatchNext Match

        1. 1.The conveyance of postal packets by the Post Office. Previous MatchNext Match

        2. 2.The supply by the Post Office of any services in...Previous MatchNext Match

      4. Group 4—Betting, Gaming and Lotteries Previous MatchNext Match

        1. 1.The provision of any facilities for the placing of bets...Previous MatchNext Match

        2. 2.The granting of a right to take part in a...Previous MatchNext Match

      5. Group 5—Finance Previous MatchNext Match

        1. 1.The issue, transfer or receipt of, or any dealing with,...Previous MatchNext Match

        2. 2.The making of any advance or the granting of any...Previous MatchNext Match

        3. 3.The provision of the facility of instalment credit finance in...Previous MatchNext Match

        4. 4.The provision of administrative arrangements and documentation and the transfer...Previous MatchNext Match

        5. 5.The making of arrangements for any transaction comprised in item...Previous MatchNext Match

        6. 6.The issue, transfer or receipt of, or any dealing with,...Previous MatchNext Match

        7. 6A.The making of arrangements for or the underwriting of any...Previous MatchNext Match

        8. 8.The management of an authorised unit trust scheme or of...Previous MatchNext Match

      6. GROUP 6—EDUCATION Previous MatchNext Match

        1. Item No. Previous MatchNext Match

        2. Notes: For the purposes of this Group an “eligible body"...Previous MatchNext Match

        3. Notes:

      7. Group 7—Health AND WELFARE Previous MatchNext Match

        1. 1.The supply of services by a person registered or enrolled...Previous MatchNext Match

        2. 2.The supply of any services or dental prostheses by- Previous MatchNext Match

        3. 3.The supply of any services by a person registered in...Previous MatchNext Match

        4. 4.The provision of care or medical or surgical treatment and,...Previous MatchNext Match

        5. 5.The provision of a deputy for a person registered in...Previous MatchNext Match

        6. 6.Human blood. Previous MatchNext Match

        7. 8.Human (including foetal) organs or tissue for diagnostic or therapeutic...Previous MatchNext Match

        8. 9.The supply, otherwise than for profit, by a charity or...Previous MatchNext Match

        9. 10.The supply, otherwise than for profit, of goods and services...Previous MatchNext Match

        10. 11.The supply of transport services for sick or injured persons...Previous MatchNext Match

      8. Group 8—Burial and Cremation Previous MatchNext Match

        1. 1.The disposal of the remains of the dead. Previous MatchNext Match

        2. 2.The making of arrangements for or in connection with the...Previous MatchNext Match

      9. Group 9—Trade Unions and Professional Bodies Previous MatchNext Match

        1. 1.The supply to its members of such services and, in...Previous MatchNext Match

      10. Group 10— sports,Sports Competitions and physical education Previous MatchNext Match

        1. 1.The grant of a right to enter a competition in...Previous MatchNext Match

        2. 2.The grant, by a non-profit-making body established for the purposes...Previous MatchNext Match

        3. 3.The supply by a non-profit making body to an individual,...Previous MatchNext Match

        4. Notes: Item 3 does not include the supply of any...Previous MatchNext Match

      11. Group 11—Works of Art, etc. Previous MatchNext Match

        1. 1.The disposal of an object with respect to which estate...Previous MatchNext Match

        2. 2.The disposal of an object with respect to which capital...Previous MatchNext Match

        3. 3.The disposal of property with respect to which capital transfer...Previous MatchNext Match

        4. 4.The disposal of an asset in a case in which...Previous MatchNext Match

      12. Group 12—Fund-Raising Events by Charities and Other Qualifying Bodies Previous MatchNext Match

        1. 1.The supply of goods and services by a charity in...Previous MatchNext Match

        2. 2.The supply of goods and services by a qualifying body...Previous MatchNext Match

    10. SCHEDULE 6APrevious MatchNext Match

      Buildings and LandPrevious MatchNext Match

      1. Residential and charitable buildings: change of use etc.Previous MatchNext Match

        1. 1.(1) In this paragraph “relevant zero-rated supply” means a grant...Previous MatchNext Match

      2. Election to waive exemptionPrevious MatchNext Match

        1. 2.(1) Subject to sub-paragraphs (2) and (3) and paragraph 3...Previous MatchNext Match

        2. 3.(1) An election under paragraph 2 above shall have effect—...Previous MatchNext Match

        3. 4.(1) This paragraph has effect where rent is payable in...Previous MatchNext Match

      3. Developers of certain non-residential buildings etc.Previous MatchNext Match

        1. 5.(1) Paragraph 6 below shall apply on the first occasion...Previous MatchNext Match

        2. 6.(1) Where this paragraph applies the interest in, right over...Previous MatchNext Match

      4. GeneralPrevious MatchNext Match

        1. 7.(1) Where the benefit of the consideration for the grant...Previous MatchNext Match

        2. 8.The Notes to Group 8 of Schedule 5 to this...Previous MatchNext Match

    11. SCHEDULE 7Previous MatchNext Match

      Administration, Collection and EnforcementPrevious MatchNext Match

      1. GeneralPrevious MatchNext Match

        1. 1.(1) The tax shall be under the care and management...Previous MatchNext Match

      2. Accounting for and payment of taxPrevious MatchNext Match

        1. 2.(1) Regulations under this paragraph may require the keeping of...Previous MatchNext Match

      3. Production of tax invoices by computerPrevious MatchNext Match

        1. 3.(1) For the purposes of any provision contained in or...Previous MatchNext Match

      4. Power of Commissioners to assess tax duePrevious MatchNext Match

        1. 4.(1) Where a person has failed to make any returns...Previous MatchNext Match

      5. Assessment of tax on acquisitions of certain goods by non-taxable personsPrevious MatchNext Match

        1. 4A.(1) Where a person who has, at a time when...Previous MatchNext Match

      6. Power to require security and production of evidencePrevious MatchNext Match

        1. 5.(1) The Commissioners may, as a condition of allowing or...Previous MatchNext Match

      7. Recovery of tax, etc.Previous MatchNext Match

        1. 6.(1) Tax due from any person shall be recoverable as...Previous MatchNext Match

      8. Duty to keep recordsPrevious MatchNext Match

        1. 7.(1) Every taxable person shall keep such records as the...Previous MatchNext Match

      9. Furnishing of information and production of documentsPrevious MatchNext Match

        1. 8.(1) The Commissioners may by regulations make provision for requiring...Previous MatchNext Match

      10. Power to take samplesPrevious MatchNext Match

        1. 9.(1) An authorised person, if it appears to him necessary...Previous MatchNext Match

      11. Power to require opening of gaming machinesPrevious MatchNext Match

        1. 9A.An authorised person may at any reasonable time require a...Previous MatchNext Match

      12. Entry and search of premises and personsPrevious MatchNext Match

        1. 10.(1) For the purpose of exercising any powers under this...Previous MatchNext Match

      13. Order for access to recorded information, etc.Previous MatchNext Match

        1. 10A.(1) Where, on an application by an authorised person, a...Previous MatchNext Match

      14. Procedure where documents etc. are removedPrevious MatchNext Match

        1. 10B.(1) An authorised person who removes anything in the exercise...Previous MatchNext Match

        2. 10C.(1) Where, on an application made as mentioned in sub-paragraph...Previous MatchNext Match

      15. Evidence by certificate, etc.Previous MatchNext Match

        1. 11.(1) A certificate of the Commissioners— (a) that a person...Previous MatchNext Match

      16. Priority of tax in bankruptcy, winding up, etc.Previous MatchNext Match

        1. 12.(1) There shall be included among the debts which— Previous MatchNext Match

    12. SCHEDULE 8Previous MatchNext Match

      Constitution and Procedure of Value Added Tax TribunalsPrevious MatchNext Match

      1. Establishment of value added tax tribunalsPrevious MatchNext Match

        1. 1.There shall continue to be value added tax tribunals for...Previous MatchNext Match

      2. The PresidentPrevious MatchNext Match

        1. 2.(1) There shall continue to be a President of Value...Previous MatchNext Match

        2. 3.(1) The President may resign his office at any time...Previous MatchNext Match

      3. Sittings of tribunalsPrevious MatchNext Match

        1. 4.Such number of value added tax tribunals shall be established...Previous MatchNext Match

      4. Composition of tribunalsPrevious MatchNext Match

        1. 5.(1) A value added tax tribunal shall consist of a...Previous MatchNext Match

      5. Membership of tribunalsPrevious MatchNext Match

        1. 6.For each sitting of a value added tax tribunal the...Previous MatchNext Match

        2. 7.(1) There shall be a panel of chairmen and a...Previous MatchNext Match

      6. Exemption from jury servicePrevious MatchNext Match

        1. 8.No member of a value added tax tribunal shall be...Previous MatchNext Match

      7. Rules of procedurePrevious MatchNext Match

        1. 9.The Commissioners may make rules with respect to the procedure...Previous MatchNext Match

        2. 10.(1) A person who fails to comply with a direction...Previous MatchNext Match

    13. SCHEDULE 9Previous MatchNext Match

      Consequential AmendmentsPrevious MatchNext Match

      1. 1.In section 1(1) of the Provisional Collection of Taxes Act...Previous MatchNext Match

      2. 2.In section 6(1) of the Vehicles (Excise) Act 1971 for...Previous MatchNext Match

      3. 3.In the Isle of Man Act 1979— Previous MatchNext Match

    14. SCHEDULE 10Previous MatchNext Match

      Savings and Transitional ProvisionsPrevious MatchNext Match

      1. 1.Where any period of time specified in an enactment repealed...Previous MatchNext Match

      2. 2.Any provision of this Act relating to anything done or...Previous MatchNext Match

      3. 3.Where an offence for the continuation of which a penalty...Previous MatchNext Match

      4. 4.(1) Tax shall not be charged on any supply or...Previous MatchNext Match

      5. 5.Notwithstanding the repeal by this Act of sections 5 and...Previous MatchNext Match

      6. 6.Where a vehicle in respect of which purchase tax was...Previous MatchNext Match

      7. 7.Sections 252 and 254 of the Local Government Act 1972...Previous MatchNext Match

      8. 8.The repeal by this Act of section 6(4) of the...Previous MatchNext Match

      9. 9.Where there were in force immediately before 21st April 1975...Previous MatchNext Match

      10. 10.Section 26 of this Act applies where goods are imported...Previous MatchNext Match

      11. 11.Section 17(2)(a) of the Interpretation Act 1978 shall apply in...Previous MatchNext Match

      12. 12.Anything begun before 1st January 1978 under any provision of...Previous MatchNext Match

      13. 13.Any reference in this Act to things done, suffered or...Previous MatchNext Match

      14. 14.Any Treasury order or Commissioners’ regulations made before 1st January...Previous MatchNext Match

      15. 15.References in any documents to provisions of Part I of...Previous MatchNext Match

      16. 16.Section 22 of this Act does not apply where the...Previous MatchNext Match

      17. 17.Sub-paragraphs (2) and (3) of paragraph 4 of Schedule 7...Previous MatchNext Match

      18. 18.Nothing in paragraph 3 of Schedule 9 to this Act...Previous MatchNext Match

    15. SCHEDULE 11Previous MatchNext Match

      RepealsPrevious MatchNext Match

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