Chwilio Deddfwriaeth

Value Added Tax Act 1994

 Help about what version

Pa Fersiwn

 Help about advanced features

Nodweddion Uwch

Changes over time for: Notes:

 Help about opening options

Alternative versions:

Status:

Point in time view as at 01/12/2008.

Changes to legislation:

There are currently no known outstanding effects for the Value Added Tax Act 1994, Notes:. Help about Changes to Legislation

Close

Changes to Legislation

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.

Notes:U.K.

[F1(A1)In this Group—

(a)a “qualifying ship”is any ship of a gross tonnage of not less than 15 tons which is neither designed nor adapted for use for recreation or pleasure; and

(b)a “qualifying aircraft”is any aircraft of a weight of not less than 8,000 kilogrammes which is neither designed nor adapted for use for recreation or pleasure.]

(1)In items 1 and 2 the supply of a [F2qualifying] ship or, as the case may be, aircraft includes the supply of services under a charter of that ship or aircraft except where the services supplied under such a charter consist wholly of any one or more of the following—

(a)transport of passengers;

(b)accommodation;

(c)entertainment;

(d)education;

being services wholly performed in the United Kingdom.

(2)Items 1, 2 [F3, 2A, 2B] and 3 include the letting on hire of the goods specified in the items.

[F4(2A)Items 2A and 2B do not include the supply of parts and equipment to a Government department [F5or any part of the Scottish Administration] unless—

(a)they are installed or incorporated in the course of a supply which is treated as being made in the course or furtherance of a business carried on by the department; or

(b)the parts and equipment are to be installed or incorporated in ships or aircraft used for the purpose of providing rescue or assistance at sea.]

(3)Item 3 shall not apply unless, before the supply is made, the recipient of the supply gives to the person making the supply a certificate stating—

(a)the name and address of the recipient;

(b)that the supply is of a description specified in item 3 of this Group.

(4)Lifeboat” means any vessel used or to be used solely for rescue or assistance at sea.

[F6(4A)Item 4 does not include the transport of passengers-—

(a)in any vehicle to, from or within-—

(i)a place of entertainment, recreation or amusement; or

(ii)a place of cultural, scientific, historical or similar interest,

by the person, or a person connected with him, who supplies a right of admission to, or a right to use facilities at, such a place;

(b)in any motor vehicle between a car park (or land adjacent thereto) and an airport passenger terminal (or land adjacent thereto) by the person, or a person connected with him, who supplies facilities for the parking of vehicles in that car park; or

(c)in an aircraft where the flight is advertised or held out to be for the purpose of—

(i)providing entertainment, recreation or amusement; or

(ii)the experience of flying, or the experience of flying in that particular aircraft,

and not primarily for the purpose of transporting passengers from one place to another.

(4B) For the purposes of Note (4A) any question whether a person is connected with another shall be determined in accordance with section 839 of the Taxes Act F7 .

(4C)In Note (4A)(b) “motor vehicle” means a mechanically propelled vehicle intended or adapted for use on the roads.]

[F8(4D)Item 4(a) includes the transport of passengers in a vehicle—

(a)which is designed, or substantially and permanently adapted, for the safe carriage of a person in a wheelchair or two or more such persons, and

(b)which, if it were not so designed or adapted, would be capable of carrying no less than 10 persons.]

(5)Item 6 does not include the letting on hire of goods.

(6)Port[F9, “customs and excise airport” and “transit shed”] have the same meanings as in the Management Act.

[F10(6A) “Air navigation services” has the same meaning as in the Civil Aviation Act 1982 F11.]

(7)Except for the purposes of item 11, paragraph (a) of item 6, [F12item 6A,.] item 9 and paragraph (a) of item 10 [F13only include supplies of services where the ships or aircraft referred to in those paragraphs are qualifying ships or, as the case may be, aircraft.].

(8)Designated travel service” has the same meaning as in the M1Value Added Tax (Tour Operators) Order 1987.

(9)Intra-Community transport services” means—

(a)the intra-Community transport of goods within the meaning of the M2Value Added Tax (Place of Supply of Services) Order 1992;

(b)ancillary transport services within the meaning of the M3Value Added Tax (Place of Supply of Services) Order 1992 which are provided in connection with the intra-Community transport of goods; or

(c)the making of arrangements for the supply by or to another person of a supply within (a) or (b) above or any other activity which is intended to facilitate the making of such a supply,

and, for the purpose of this Note only, the Azores and Madeira shall each be treated as a separate member State.

Textual Amendments

F1Sch. 8 Pt. 2 Group 8 Note (A1) inserted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(e)

F2Word in Sch. 8 Pt. 2 Group 8 Note (1) inserted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(f)

F3Words in Sch. 8 Pt. 2 Group 8 Note (2) inserted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(g)

F4Sch. 8 Pt. 2 Group 8 Note (2A) inserted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(h)

F5Words in Sch. 8 Pt. 2 Group 8 Note (2A) inserted (1.7.1999) by S.I. 1999/1820, arts. 1(2), 4, Sch. 2 Pt. I para. 114(3); S.I. 1998/3178, art. 3

F6Sch. 8 Pt. 2 Group 8 Notes (4A)-(4C) inserted (1.4.1995) by S.I. 1994/3014, arts. 1, 3

F7See Section 96 Value Added Tax Act 1994 c.23.

F8Sch. 8 Pt. 2 Group 8 Note (4D) inserted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/753, art. 3

F9Words in Sch. 8 Pt. II Group 8 Note (6) substituted by The Value Added Tax (Transport) Order 2002 (S.I. 2002/1173), art. 2(b)

F10Sch. 8 Pt. 2 Group 8 Note (6A) inserted (1.4.1995) by S.I. 1995/653, arts. 1, 5

F111982 c.16. Air navigation services are defined in section 105(1).

F12Words in Sch. 8 Pt. 2 Group 8 Note (7) inserted (1.4.1995) by S.I. 1995/653, arts. 1, 6

F13Words in Sch. 8 Pt. 2 Group 8 Note (7) substituted (1.1.1996) by S.I. 1995/3039, arts. 1, 2(i)

Marginal Citations

Yn ôl i’r brig

Options/Cymorth

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open y Ddeddf Gyfan

Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

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’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

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.

Close

Gweler y wybodaeth ychwanegol ochr yn ochr â’r cynnwys

Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Rhagor o Adnoddau

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:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Llinell Amser Newidiadau

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill