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- Point in Time (01/12/1992)
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Version Superseded: 01/01/1993
Point in time view as at 01/12/1992. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Value Added Tax Act 1983 (repealed 1.9.1994), Cross Heading: Imposition and extent of tax.
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A tax, to be known as value added tax, shall be charged in accordance with the provisions of this Act on the supply of goods and services in the United Kingdom (including anything treated as such a supply) and on the importation of goods into the United Kingdom.
(1)Tax shall be charged on any supply of goods or services made in the United Kingdom, where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by him.
(2)A person who makes or intends to make taxable supplies is a taxable person while he is or is required to be registered under this Act; and a taxable supply is a supply of goods or services made in the United Kingdom other than an exempt supply.
(3)Tax on any supply of goods or services is a liability of the person making the supply and (subject to provisions about accounting and payment) becomes due at the time of supply.
(4)Tax on the importation of goods shall be charged and payable as if it were a duty of customs.
(5)Schedule 1 to this Act shall have effect with respect to registration [F1, and a person who is registered under [F2paragraph 5A]of that Schedule is a taxable person (notwithstanding that he does not make and does not intend to make taxable supplies)].
Textual Amendments
F1Words added by Finance Act 1987 (c. 16, SIF 40:2), s. 13(2)
F2Words substituted by Finance Act 1988 (c. 39, SIF 40:2), s. 14(8)(a)
Modifications etc. (not altering text)
C1S. 2(2) definition of "taxable supply" applied in relation to any chargeable period or its basis period ending on or after 6.4.1990 by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 159A(6)
Valid from 01/01/1993
(1)Tax shall be charged on any acquisition from another member State of any goods where—
(a)the acquisition is a taxable acquisition and takes place in the United Kingdom;
(b)the acquisition is otherwise than in pursuance of a taxable supply; and
(c)the person who makes the acquisition is a taxable person or the goods are subject to a duty of excise or consist in a new means of transport.
(2)An acquisition of goods from another member State is a taxable acquisition if—
(a)it falls within subsection (3) below or the goods consist in a new means of transport; and
(b)it is not an exempt acquisition.
(3)An acquisition of goods from another member State falls within this subsection if—
(a)the goods are acquired in the course or furtherance of—
(i)any business carried on by any person; or
(ii)any activities carried on otherwise than by way of business by any body corporate or by any club, association, organisation or other unincorporated body;
(b)it is the person who carries on that business or, as the case may be, those activities who acquires the goods; and
(c)the supplier—
(i)is taxable in another member State at the time of the transaction in pursuance of which the goods are acquired; and
(ii)in participating in that transaction, acts in the course or furtherance of a business carried on by him.
(4)Tax on any acquisition of goods from another member State is a liability of the person who acquires the goods and (subject to provisions about accounting and payment) becomes due at the time of acquisition.]
Textual Amendments
F3S. 2A inserted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para. 3(1); S.I. 1992/3261, art. 3,Sch. (with art. 4).
Valid from 01/01/1993
(1)Tax on the importation of goods from places outside the member States shall be charged and payable as if it were a duty of customs.
(2)For the purposes of this Act goods are imported from a place outside the member States where—
(a)having been removed from a place outside the member States, they enter the territory of the Community;
(b)they enter that territory by being removed to the United Kingdom or are removed to the United Kingdom after entering that territory; and
(c)the circumstances are such that it is on their removal to the United Kingdom or subsequently while they are in the United Kingdom that any Community customs debt in respect of duty on their entry into the territory of the Community would be incurred.
(3)Accordingly—
(a)goods shall not be treated for the purposes of this Act as imported at any time before a Community customs debt in respect of duty on their entry into the territory of the Community would be incurred; and
(b)the person who is to be treated for the purposes of this Act as importing any goods from a place outside the member States is the person who would be liable to discharge any such Community customs debt.
(4)The preceding provisions of this section shall not apply, except in so far as the context otherwise requires or provision to the contrary is contained in regulations under subsection (1) of section 24 below, for construing any references to importation or to an importer in any enactment or subordinate legislation applied for the purposes of this Act by that subsection.]
Textual Amendments
F4S. 2B inserted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para. 3(1); S.I. 1992/3261, art. 3,Sch. (with art. 4)
(1)A person is a taxable person for the purposes of this Act while he is, or is required to be, registered under this Act.
(2)Schedules 1 to 1B to this Act shall have effect with respect to registration.
(3)Persons registered under any of those Schedules shall be registered in a single register kept by the Commissioners for the purposes of this Act; and, accordingly, references in this Act to being registered under this Act are references to being registered under any of those Schedules.
(4)The Commissioners may by regulations make provision as to the inclusion and correction of information in that register with respect to the Schedule under which any person is registered.]
Textual Amendments
F5S. 2C inserted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para. 3(1); S.I. 1992/2979, art. 4, Sch. Pt.II (with art. 5).
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