Point in time view as at 07/10/2013.
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 07 March 2025. 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.
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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