Version Superseded: 18/04/2005
Point in time view as at 10/07/2003.
There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 21.
[F121(1)Neither—U.K.
(a)paragraph 1(2) of Schedule 11, nor
(b)section 10 of the Exchequer and Audit Departments Act 1866,
applies to money or securities for money collected or received for or on account of VAT if required to be paid to another member State by virtue of the VAT Co-operation Regulation.
(2) In sub-paragraph (1) above, “ the VAT Co-operation Regulation ” means the Council Regulation of 27 January 1992 on administrative co-operation in the field of indirect taxation ( VAT ) (218/92/ EEC ), as amended by the Council Regulation of 7 May 2002 (792/2002/ EC ) (which temporarily amends the VAT Co-operation Regulation as regards additional measures regarding electronic commerce). ]
Textual Amendments
F1Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4
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