Value Added Tax Act 1994

on the supply of goods or services in the United Kingdom (including anything treated as such a supply),

on the acquisition in the United Kingdom from other member States of any goods, and

on the importation of goods from places outside the member States,

on the supply of goods or services, by reference to the value of the supply as determined under this Act; and

on the acquisition of goods from another member State, by reference to the value of the acquisition as determined under this Act; and

on the importation of goods from a place outside the member States, by reference to the value of the goods as determined under this Act.

“supply” in this Act includes all forms of supply, but not anything done otherwise than for a consideration;

anything which is not a supply of goods but is done for a consideration (including, if so done, the granting, assignment or surrender of any right) is a supply of services.

that it is to be treated as a supply of goods and not as a supply of services; or

that it is to be treated as a supply of services and not as a supply of goods; or

that it is to be treated as neither a supply of goods nor a supply of services;

a person carrying on a business does anything which is not a supply of services but would, if done for a consideration, be a supply of services of a description specified in the order; and

such other conditions as may be specified in the order are satisfied,

are neither supplied to another person nor incorporated in other goods produced in the course or furtherance of that business; but

are used by him for the purpose of a business carried on by him,

a person, in the course or furtherance of a business carried on by him, does anything for the purpose of that business which is not a supply of services but would, if done for a consideration, be a supply of services of a description specified in the order; and

such other conditions as may be specified in the order are satisfied,

if the goods are to be removed, at the time of the removal;

if the goods are not to be removed, at the time when they are made available to the person to whom they are supplied;

if the goods (being sent or taken on approval or sale or return or similar terms) are removed before it is known whether a supply will take place, at the time when it becomes certain that the supply has taken place or, if sooner, 12 months after the removal.

the removal of the goods from the United Kingdom; and

their acquisition in another member State by a person who is liable for VAT on the acquisition in accordance with provisions of the law of that member State corresponding, in relation to that member State, to the provisions of section 10,

the 15th day of the month following that in which the removal in question takes place; and

the day of the issue, in respect of the supply, of a VAT invoice or of an invoice of such other description as the Commissioners may by regulations prescribe.

it is a supply of goods or services for a consideration the whole or part of which is determined or payable periodically, or from time to time, or at the end of any period, or

it is a supply of goods for a consideration the whole or part of which is determined at the time when the goods are appropriated for any purpose, or

there is a supply to which section 55 applies, or

there is a supply of services by virtue of paragraph 5(4) of Schedule 4 or an order under section 5(4);

as supplied in the United Kingdom where their supply involves their installation or assembly at a place in the United Kingdom to which they are removed; and

as supplied outside the United Kingdom where their supply involves their installation or assembly at a place outside the United Kingdom to which they are removed.

the supply involves the removal of the goods to the United Kingdom by or under the directions of the person who supplies them;

the supply is a transaction in pursuance of which the goods are acquired in the United Kingdom from another member State by a person who is not a taxable person;

the supply is neither a supply of goods consisting in a new means of transport nor anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) or 6 of Schedule 4.

the supply involves the removal of the goods, by or under the directions of the person who supplies them, to another member State;

the person who makes the supply is taxable in another member State; and

provisions of the law of that member State corresponding, in relation to that member State, to the provisions made by subsection (4) above make that person liable to VAT on the supply;

their supply involves their being imported from a place outside the member States; and

the person who supplies them is the person by whom, or under whose directions, they are so imported.

as supplied in the United Kingdom where their supply involves their removal from the United Kingdom without also involving their previous removal to the United Kingdom; and

as supplied outside the United Kingdom in any other case.

in the United Kingdom if the supplier belongs in the United Kingdom; and

in another country (and not in the United Kingdom) if the supplier belongs in that other country.

supplied by a person who belongs in a country other than the United Kingdom, and

received by a person (“the recipient”) who belongs in the United Kingdom for the purposes of any business carried on by him,

provision making such modifications of section 43(2A) to (2E) as the Treasury may think fit in connection with any addition to or variation of that Schedule; and

provision modifying the effect of any regulations under subsection (4) above in relation to any services added to the Schedule.

he has there a business establishment or some other fixed establishment and no such establishment elsewhere; or

he has no such establishment (there or elsewhere) but his usual place of residence is there; or

he has such establishments both in that country and elsewhere and the establishment of his which is most directly concerned with the supply is there.

either of the conditions mentioned in paragraphs (a) and (b) of subsection (2) above is satisfied; or

he has such establishments as are mentioned in subsection (2) above both in that country and elsewhere and the establishment of his at which, or for the purposes of which, the services are most directly used or to be used is in that country.

a person carrying on a business though a branch or agency in any country shall be treated as having a business establishment there; and

“usual place of residence”, in relation to a body corporate, means the place where it is legally constituted.

by a person who is outside the United Kingdom,

to a person who is registered under this Act,

the recipient had himself supplied the relevant goods in the course or furtherance of his business, and

that supply were a taxable supply.

the acquisition is a taxable acquisition and takes place in the United Kingdom;

the acquisition is otherwise than in pursuance of a taxable supply; and

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.

it falls within subsection (3) below or the goods consist in a new means of transport; and

it is not an exempt acquisition.

it is the person who carries on that business or, as the case may be, those activities who acquires the goods; and

the transaction is a supply of goods (including anything treated for the purposes of this Act as a supply of goods); and

the transaction involves the removal of the goods from another member State;

the 15th day of the month following that in which the event occurs which, in relation to that acquisition, is the first relevant event for the purposes of taxing the acquisition; and

the day of the issue, in respect of the transaction in pursuance of which the goods are acquired, of an invoice of such a description as the Commissioners may by regulations prescribe.

has been paid in another member State on the acquisition of those goods; and

fell to be paid by virtue of provisions of the law of that member State corresponding, in relation to that member State, to the provision made by subsection (2) above.

for the circumstances in which a person is to be treated as having been assigned a number for the purposes of VAT in the United Kingdom;

for the circumstances in which a person is to be treated as having made use of such a number for the purposes of the acquisition of any goods; and

for the refund, in prescribed circumstances, of VAT paid in the United Kingdom on acquisitions of goods in relation to which the conditions specified in subsection (4)(a) and (b) above are satisfied.

a person (“the original supplier”) makes a supply of goods to a person who belongs in another member State (“the intermediate supplier”);

that supply involves the removal of the goods from another member State and their removal to the United Kingdom but does not involve the removal of the goods from the United Kingdom;

both that supply and the removal of the goods to the United Kingdom are for the purposes of the making of a supply by the intermediate supplier to another person (“the customer”) who is registered under this Act;

neither of those supplies involves the removal of the goods from a member State in which the intermediate supplier is taxable at the time of the removal without also involving the previous removal of the goods to that member State; and

there would be a taxable acquisition by the customer if the supply to him involved the removal of goods from another member State to the United Kingdom,

a person belonging in another member State makes such a supply of goods to a person who is registered under this Act as involves their installation or assembly at a place in the United Kingdom to which they are removed; and

there would be a taxable acquisition by the registered person if that supply were treated as not being a taxable supply but as involving the removal of the goods from another member State to the United Kingdom,

the Commissioners, and

the person supplied,

he does not have any business establishment or other fixed establishment in the United Kingdom and does not have his usual place of residence in the United Kingdom;

he is neither registered under this Act nor required to be so registered;

he does not have a VAT representative and is not for the time being required to appoint one; and

he is taxable in another member State;

any goods are acquired from another member State in a case which corresponds, in relation to another member State, to the case specified in relation to the United Kingdom in subsection (1) above; and

the person who acquires the goods is registered under this Act and would be the intermediate supplier in relation to that corresponding case,

having been removed from a place outside the member States, they enter the territory of the Community;

they enter that territory by being removed to the United Kingdom or are removed to the United Kingdom after entering that territory; and

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.

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

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.

the provision made by or under the Customs and Excise Acts 1979 and the other enactments and subordinate legislation for the time being having effect generally in relation to duties of customs and excise charged on the importation of goods into the United Kingdom; and

the Community legislation for the time being having effect in relation to Community customs duties charged on goods entering the territory of the Community,

for enabling the Commissioners to allow goods to be removed from a free zone without payment of VAT in such circumstances and subject to such conditions as they may determine;

for determining for the purpose of enabling VAT to be charged in respect of free zone goods in a case where a person wishes to pay that VAT notwithstanding that the goods will continue to be free zone goods, the rate of VAT to be applied; and

permitting free zone goods to be destroyed without payment of VAT in such circumstances and subject to such conditions as the Commissioners may determine.

for relief from the whole or part of any VAT chargeable on the importation of goods into the United Kingdom in such circumstances as they may determine;

in place of, or in addition to, any provision made by section 6 or any other enactment, for determining the time when a supply of goods which are or have been free zone goods is to be treated as taking place for the purposes of the charge to VAT; and

as to the treatment, for the purposes of VAT, of goods which are manufactured or produced within a free zone from other goods or which have other goods incorporated in them while they are free zone goods.

any goods have been removed from a place outside the member States and have entered the territory of the Community;

the material time for any acquisition of those goods from another member State or for any supply of those goods is while they are subject to a warehousing regime and before the duty point; and

those goods are not mixed with any dutiable goods which were produced or manufactured in the United Kingdom or acquired from another member State,

any dutiable goods are acquired from another member State; or

that acquisition or supply shall be treated for the purposes of this Act as taking place at the earlier of the following times, that is to say, the time when the goods are removed from the warehousing regime and the duty point; and

for the taxable person to pay the VAT together with the VAT chargeable on other supplies by him of goods and services;

for the taxable person to pay the VAT together with any duty of excise deferment of which has been granted to him under section 127A of the M1Customs and Excise Management Act 1979;

his record of compliance and ability to comply with the requirements of this Act and regulations made hereunder;

his record of compliance and ability to comply with the requirements of the customs and excise Acts (as defined in the Management Act) and regulations made thereunder;

his record of compliance and ability to comply with Community customs provisions;

his record of compliance and ability to comply with the requirements of other member States relating to VAT and duties equivalent to duties of excise;

if the applicant is a company the records of compliance and ability to comply with the matters set out at (a) to (d) above of its directors, persons connected with its directors, its managing officers, any shadow directors or any of those persons, and, if it is a close company, the records of compliance and ability to comply with the matters set out at (a) to (d) above of the beneficial owners of the shares of the company or any of them; and

if the applicant is an individual the records of compliance and ability to comply with the matters set out at (a) to (d) above of any company of which he is or has been a director, managing officer or shadow director or, in the case of a close company, a shareholder or the beneficial owner of shares,

impose conditions on a fiscal warehousekeeper in addition to those conditions, if any, which they imposed under subsection (1), and vary or revoke any conditions previously imposed;

withdraw approval of any person as a fiscal warehousekeeper, and

withdraw fiscal warehouse status from any premises.

there is an acquisition of goods from another member State;

those goods are eligible goods;

the acquirer, not later than the time of the acquisition, prepares and keeps a certificate that the goods are subject to a fiscal warehousing regime, or (as the case may be) that he will cause paragraph (c)(ii) above to be satisfied; and the certificate shall be in such form and be kept for such period as the Commissioners may by regulations specify.

there is a supply of goods;

those goods are eligible goods;

in a case falling within paragraph (c)(ii) above, the person to whom the supply is made gives the supplier, not later than the time of the supply, a certificate in such form as the Commissioners may by regulations specify that he will cause paragraph (c)(ii) to be satisfied; and

the supply is not a retail transaction.

subsection (4) above applies to an acquisition or a supply,

the acquisition or supply is taxable and not zero-rated, and

the acquirer or supplier is not a taxable person but would be were it not for paragraph 1(9) of Schedule 1, paragraph 1(7) of Schedule 2 and paragraph 1(6) of Schedule 3, or any of those provisions,

of a description falling within Schedule 5A;

upon which any import duties, as defined in article 4(10) of the Community Customs Code of 12th October 1992 (Council Regulation (EEC) No.2913/92), either have been paid or have been deferred under article 224 of that Code or regulations made under section 45 of the Management Act;

(in the case of goods imported from a place outside the member States) upon which any VAT chargeable under section 1(1)(c) has been either paid or deferred in accordance with Community customs provisions, and

(in the case of goods subject to a duty of excise) upon which that duty has been either paid or deferred under section 127A of the Management Act.

a taxable person makes a supply of specified services;

those services are wholly performed on or in relation to goods while those goods are subject to a warehousing or fiscal warehousing regime;

(except where the services are the supply by an occupier of a warehouse or a fiscal warehousekeeper of warehousing or fiscally warehousing the goods) the person to whom the supply is made gives the supplier a certificate, in such a form as the Commissioners may by regulations specify, that the services are so performed;

the supply of services would (apart from this section) be taxable and not zero-rated; and

the supplier issues to the person to whom the supply is made an invoice of such a description as the Commissioners may by regulations prescribe,

while the goods are subject to a warehousing or fiscal warehousing regime, and

after the material time for the zero-rated supply of services,

a supply of services identical to the zero-rated supply of services shall be treated for the purposes of this Act as being, at the time the goods are removed from the warehousing or fiscal warehousing regime or (if earlier) at the duty point, both made (for the purposes of his business) to the person to whom the zero-rated supply of services was actually made and made by him in the course or furtherance of his business,

that supply shall have the same value as the zero-rated supply of services,

that supply shall be a taxable (and not a zero-rated) supply, and

VAT shall be charged on that supply even if the person treated as making it is not a taxable person.

services of an occupier of a warehouse or a fiscal warehousekeeper of keeping the goods in question in a warehousing or fiscal warehousing regime;

in relation to goods subject to a warehousing regime, services of carrying out on the goods operations which are permitted to be carried out under Community customs provisions or warehousing regulations as the case may be; and

in relation to goods subject to a fiscal warehousing regime, services of carrying out on the goods any physical operations (other than any prohibited by regulations made under section 18F), for example, and without prejudice to the generality of the foregoing words, preservation and repacking operations.

at the time when the supply or acquisition is treated as taking place under the section in question; and

by the person by whom the goods are removed or, as the case may be, together with the excise duty, by the person who is required to pay that duty.

if the value of that supply were the highest open market value during the period (the relevant period) commencing when the goods were placed in the fiscal warehousing regime and ending when the absence or deficiency came to the notice of the Commissioners, or

if the rate of VAT chargeable on that supply were the highest rate chargeable on a supply of such goods during the relevant period and the value of that supply were the highest open market value while that rate prevailed.

any person ceases to be a fiscal warehousekeeper; or

any premises cease to have fiscal warehouse status,

requiring goods deposited in a fiscal warehouse to be produced to or made available for inspection by an authorised person on request by him;

prohibiting the carrying out on fiscally warehoused goods of such operations as they may prescribe;

regulating the transfer of goods from one fiscal warehouse to another;

concerning goods which, though kept in a fiscal warehouse, are not eligible goods or are not intended by a relevant person to be goods in respect of which reliefs are to be enjoyed under sections 18A to 18E and this section;

prohibiting the fiscal warehousekeeper from allowing goods to be removed from the fiscal warehousing regime without payment of any VAT payable under section 18D on or by reference to that removal and, if in breach of that prohibition he allows goods to be so removed, making him liable for the VAT jointly and severally with the remover,

subsections (3) to (5) below have effect subject to that Schedule; and

section 19 and Schedule 6 shall not apply in relation to the transaction.

all taxes, duties and other charges levied either outside or, by reason of importation, within the United Kingdom (except VAT); F30. . .

all incidental expenses, such as commission, packing, transport and insurance costs, up to the goods’ first destination in the United Kingdom; and

if at the time of the importation of the goods from a place outside the member States a further destination for the goods is known, and that destination is within the United Kingdom or another member State, all such incidental expenses in so far as they result from the transport of the goods to that other destination;

any goods falling within subsection (5) below are sold by auction at a time when they are subject to the procedure specified in subsection (2B) below, and

arrangements made by or on behalf of the purchaser of the goods following the sale by auction result in the importation of the goods from a place outside the member States,

goods are imported from a place outside the member States for a consideration which is or includes a price in money payable as on the transfer of property;

the terms on which those goods are so imported allow a discount for prompt payment of that price;

those terms do not include provision for payment of that price by instalments; and

payment of that price is made in accordance with those terms so that the discount falls to be allowed,

any work of art;

any antique, not falling within paragraph (a) above or (c) below, that is more than one hundred years old;

any collection or collector’s piece that is of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic, numismatic or philatelic interest.

any mounted or unmounted painting, drawing, collage, decorative plaque or similar picture that was executed by hand;

any original sculpture or statuary, in any material;

any ceramic executed by an individual and signed by him;

any technical drawing, map or plan;

any picture comprised in a manufactured article that has been hand-decorated; or

anything in the nature of scenery, including a backcloth.

in the case of tapestries and hangings, the edition is limited so that the number produced from the same design does not exceed eight;

it is a postage or revenue stamp, a postmark, a first-day cover or an item of pre-stamped stationery; and

it is franked or (if unfranked) it is not legal tender and is not intended for use as such.

the whole of the VAT chargeable on their importation falls to be relieved by virtue of an order under section 37(1); or

they were exported from the United Kingdom during the period of twelve months ending with the date of their importation.

if the token is of a kind used F42to use the machine, as the receipt of an amount equal to that for which such a token can be obtained;

if the token is not of such a kind but can be exchanged for money, as the receipt of an amount equal to that for which it can be exchanged.

a machine is not a gaming machine to the extent that it is designed or adapted for use to bet on future real events,

a reference to a machine is a reference to any apparatus which uses or applies mechanical power, electrical power or both,

a reference to a machine being designed or adapted for a purpose includes a reference to a machine to which anything has been done as a result of which it can reasonably be expected to be used for that purpose,

a reference to a machine being adapted includes a reference to computer software being installed on it,

“real” has the meaning given by section 353(1) of F46the Gambling Act 2005,

“bingo” means any version of that game, irrespective of by what name it is described.

“prize”, in relation to a machine, does not include the opportunity to play the machine again,

VAT on the supply to him of any goods or services;

VAT on the acquisition by him from another member State of any goods; and

VAT paid or payable by him on the importation of any goods from a place outside the member States,

a director of the company, or

a person connected with a director of the company.

for VAT on the supply of goods or services to a taxable person, VAT on the acquisition of goods by a taxable person from other member States and VAT paid or payable by a taxable person on the importation of goods from places outside the member States to be treated as his input tax only if and to the extent that the charge to VAT is evidenced and quantified by reference to such documents F49or other information as may be specified in the regulations or the Commissioners may direct either generally or in particular cases or classes of cases;

for a taxable person to count as his input tax, in such circumstances, to such extent and subject to such conditions as may be prescribed, VAT on the supply to him of goods or services or on the acquisition of goods by him from another member State or paid by him on the importation of goods from places outside the member States notwithstanding that he was not a taxable person at the time of the supply, acquisition or payment;

for a taxable person that is a body corporate to count as its input tax, in such circumstances, to such extent and subject to such conditions as may be prescribed, VAT on the supply, acquisition or importation of goods before the company’s incorporation for appropriation to the company or its business or on the supply of services before that time for its benefit or in connection with its incorporation;

in the case of a person who has been, but is no longer, a taxable person, for him to be paid by the Commissioners the amount of any VAT on a supply of services made to him for the purposes of the business carried on by him when he was a taxable person.

in relation to a company whose affairs are managed by a board of directors or similar body, a member of that board or similar body;

in relation to a company whose affairs are managed by a single director or similar person, that director or person;

in relation to a company whose affairs are managed by the members themselves, a member of the company,

in respect of supplies made by him, and

in respect of the acquisition by him from other member States of any goods,

any such provision may be framed by reference to the description of goods or services supplied or goods acquired or imported, the person by whom they are supplied, acquired or imported or to whom they are supplied, the purposes for which they are supplied, acquired or imported, or any circumstances whatsoever; and

such an order may contain provision for consequential relief from output tax.

taxable supplies;

supplies outside the United Kingdom which would be taxable supplies if made in the United Kingdom;

such other supplies outside the United Kingdom and such exempt supplies as the Treasury may by order specify for the purposes of this subsection.

determining a proportion by reference to which input tax for any prescribed accounting period is to be provisionally attributed to those supplies;

adjusting, in accordance with a proportion determined in like manner for any longer period comprising two or more prescribed accounting periods or parts thereof, the provisional attribution for any of those periods;

the making of payments in respect of input tax, by the Commissioners to a taxable person (or a person who has been a taxable person) or by a taxable person (or a person who has been a taxable person) to the Commissioners, in cases where events prove inaccurate an estimate on the basis of which an attribution was made; and

preventing input tax on a supply which, under or by virtue of any provision of this Act, a person makes to himself from being allowable as attributable to that supply.

a person has become entitled to credit for any input tax, and

the consideration for the supply to which that input tax relates, or any part of it, is unpaid at the end of the period of 6 months following the relevant date,

the date of the supply, or

if later, the date on which the sum became payable.

make provision for restoring the whole or any part of an entitlement to credit for input tax where there is a payment after the end of the period mentioned in subsection (1) above;

make rules for ascertaining whether anything paid is to be taken as paid by way of consideration for a particular supply;

make rules dealing with particular cases, such as those involving payment of part of the consideration or mutual debts.

a person is, as a result of section 26A, taken not to have been entitled to any credit for input tax in respect of any supply, and

the supply is one in respect of which the person is required under section 55A(6) to account for and pay VAT.

make provision for the manner in which, and the period for which, the adjustment is to be given effect,

require the adjustment to be evidenced and quantified by reference to such records and other documents as may be specified by or under the regulations,

require the person entitled to the adjustment to keep, for such period and in such form and manner as may be so specified, those records and documents,

make provision for readjustments if any credit for input tax is restored under section 26A.

a person’s “relevant supplies” are all supplies made by him except supplies made at such times or of such descriptions as may be specified in the regulations;

the “appropriate percentage” is the percentage so specified for the category of business carried on by the person in question;

provide for the appropriate percentage to be determined by reference to the category of business that a person is expected, on reasonable grounds, to carry on in a particular period;

provide, in such circumstances as may be prescribed, for different percentages to apply in relation to different parts of the same prescribed accounting period;

make provision for determining the category of business to be regarded as carried on by a person carrying on businesses in more than one category.

when supplies are to be treated as taking place for the purposes of ascertaining a person’s relevant turnover for a particular period;

the method of calculating any adjustments that fall to be made in accordance with the regulations in a case where a person begins or ceases to participate in the flat-rate scheme.

to direct that a person shall cease to be a participant in the scheme with effect from a day before the date of the direction.

The day mentioned in paragraph (a)(i) above may be a day before the date on which the regulations come into force.

may make different provision for different circumstances;

may make such incidental, supplemental, consequential or transitional provision as the Commissioners think fit, including provision disapplying or applying with modifications any provision contained in or made under this Act.

at the time of importation they belong wholly or partly to another person; and

the purposes for which they are to be used include private purposes either of himself or of the other,

to pay, on account of any VAT he may become liable to pay in respect of a prescribed accounting period, amounts determined in accordance with the order, and

to do so at such times as are so determined.

any supply that is of a description for the time being specified in Schedule 7A, or

any equivalent acquisition or importation,

any acquisition from another member State of goods the supply of which would be such a supply; or

any importation from a place outside the member States of any such goods.

no VAT shall be charged on the supply; but

it shall in all other respects be treated as a taxable supply;

those goods are of a description for the time being specified in Schedule 8; or

a supply by him of those goods to the person to whom he supplies the services would be of a description so specified.

in the United Kingdom, and

in the course or furtherance of a business carried on by the charity.

has exported them to a place outside the member States; or

has shipped them for use as stores on a voyage or flight to an eventual destination outside the United Kingdom, or as merchandise for sale by retail to persons carried on such a voyage or flight in a ship or aircraft,

such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled.

such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled.

the goods are found in the United Kingdom after the date on which they were alleged to have been or were to be exported or shipped or otherwise removed from the United Kingdom; or

any condition specified in the relevant regulations under F59subsection (6), (8), (8A) or (9) above or imposed by the Commissioners is not complied with,

VAT is chargeable on the supply of goods or services to a body to which this section applies, on the acquisition of any goods by such a body from another member State or on the importation of any goods by such a body from a place outside the member States, and

the supply, acquisition or importation is not for the purpose of any business carried on by the body,

the VAT so attributable is or includes VAT attributable, in accordance with regulations under section 26, to exempt supplies by the body, and

the VAT attributable to the exempt supplies is in the opinion of the Commissioners an insignificant proportion of the VAT so chargeable,

a local authority;

a river purification board established under section 135 of the M2Local Government (Scotland) Act 1973, and a water development board within the meaning of section 109 of the M3Water (Scotland) Act 1980;

an internal drainage board;

a passenger transport authority or executive within the meaning of Part II of the M4Transport Act 1968;

a port health authority within the meaning of the M5Public Health (Control of Disease) Act 1984, and a port local authority and joint port local authority constituted under Part X of the M6Public Health (Scotland) Act 1897;

a police authority and the Receiver for the Metropolitan Police District;

a development corporation within the meaning of the M7New Towns Act 1981 or the M8New Towns (Scotland) Act 1968, a new town commission within the meaning of the M9New Towns Act (Northern Ireland) 1965 and the Commission for the New Towns;

a general lighthouse authority within the meaning of F61Part VIII of the M10Merchant Shipping Act 1995;

the British Broadcasting Corporation;

the appointed news provider referred to in section 280 of the Communications Act 2003; and

any body specified for the purposes of this section by an order made by the Treasury.

the supply, acquisition or importation is attributable to the provision by the body of free rights of admission to a relevant museum or gallery, and

the supply is made, or the acquisition or importation takes place, on or after 1st April 2001.

goods or services are, and VAT is, attributable to free admissions if they are, or it is, attributable to the provision by the body of free rights of admission to a relevant museum or gallery;

specify a body as being a body to which this section applies;

when specifying a body under paragraph (a), specify any museum or gallery that, for the purposes of this section, is a “relevant” museum or gallery in relation to the body;

specify an additional museum or gallery as being, for the purposes of this section, a “relevant” museum or gallery in relation to a body to which this section applies;

when specifying a museum or gallery under paragraph (b) or (c), provide that this section shall have effect in the case of the museum or gallery as if in subsection (1)(c) there were substituted for 1st April 2001 a later date specified in the order.

a person carries out works to which this section applies,

his carrying out of the works is lawful and otherwise than in the course or furtherance of any business, and

VAT is chargeable on the supply, acquisition or importation of any goods used by him for the purposes of the works,

the construction of a building designed as a dwelling or number of dwellings;

the construction of a building for use solely for a relevant residential purpose or relevant charitable purpose; and

a residential conversion.

a person (“the relevant person”) carries out a residential conversion by arranging for any of the work of the conversion to be done by another (“a contractor”),

the relevant person’s carrying out of the conversion is lawful and otherwise than in the course or furtherance of any business,

the contractor is not acting as an architect, surveyor or consultant or in a supervisory capacity, and

VAT is chargeable on services consisting in the work done by the contractor,

a building designed as a dwelling or a number of dwellings;

a building intended for use solely for a relevant residential purpose; or

anything which would fall within paragraph (a) or (b) above if different parts of a building were treated as separate buildings.

is made within such time and in such form and manner, and

contains such information, and

is accompanied by such documents, whether by way of evidence or otherwise, as the Commissioners may by regulations prescribe F66or, in the case of documents, as the Commissioners may determine in accordance with the regulations.

as if the reference in subsection (1) above to the VAT chargeable on the supply of any goods included a reference to VAT chargeable on the supply in accordance with the law of another member State; and

in relation to VAT chargeable in accordance with the law of another member State, as if references to refunding VAT to any person were references to paying that person an amount equal to the VAT chargeable in accordance with the law of that member State;

power to apply any variation made by the order for the purposes of this section; and

power to make such consequential modifications of this section as they may think fit F68but this is subject to subsection (4A) below..

references in that Note to item 3 of that Group were references to this section, and

paragraph (b)(iii) of that Note were omitted.

a person has supplied goods or services F70. . . and has accounted for and paid VAT on the supply,

the whole or any part of the consideration for the supply has been written off in his accounts as a bad debt, and

a period of 6 months (beginning with the date of the supply) has elapsed.

if at the time of the claim no part of the consideration written off in the claimant’s accounts as a bad debt has been received, an amount equal to the amount of the consideration so written off;

if at that time any part of the consideration so written off has been received, an amount by which that part is exceeded by the amount of the consideration written off;

the value of the supply, and

the VAT charged on the supply,

the value of the supply is equal to or less than its open market value, F73. . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

require a claim to be made at such time and in such form and manner as may be specified by or under the regulations;

require a claim to be evidenced and quantified by reference to such records and other documents as may be so specified;

require the claimant to keep, for such period and in such form and manner as may be so specified, those records and documents and a record of such information relating to the claim and to F75anything subsequently received by way of consideration as may be so specified;

require the repayment of a refund allowed under this section where any requirement of the regulations is not complied with;

require the repayment of the whole or, as the case may be, an appropriate part of a refund allowed under this section F76where any part (or further part) of the consideration written off in the claimant’s accounts as a bad debt is subsequently received either by the claimant or, except in such circumstances as may be prescribed, by a person to whom has been assigned a right to receive the whole or any part of that consideration;

F77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

include such supplementary, incidental, consequential or transitional provisions as appear to the Commissioners to be necessary or expedient for the purposes of this section;

make different provision for different circumstances.

whether, when and to what extent consideration is to be taken to have been written off in accounts as a bad debt;

whether F78anything received is to be taken as received by way of consideration for a particular supply;

whether, and to what extent, F78anything received is to be taken as received by way of consideration written off in accounts as a bad debt.

the outstanding amount mentioned in subsection (2) above, and

the amount of any repayment where a refund has been allowed under this section.

include conditions prohibiting or restricting the disposal of or dealing with the goods concerned;

be framed by reference to the conditions to which, by virtue of any order under section 37 in force at the time of the acquisition, relief under such an order would be subject in the case of an importation of the goods concerned.

it is proposed that goods which have been imported from a place outside the member States by any person (“the original importer”) with the benefit of relief under subsection (1) above shall be transferred to another person (“the transferee”), and

on an application made by the transferee, the Commissioners direct that this subsection shall apply,

to the VAT chargeable on the supply of like goods in the United Kingdom;

to any VAT which may have become chargeable in another member State in respect of the goods.

applies to persons carrying on business in another member State, and

shall apply also to persons carrying on business in other countries, if, pursuant to any Community Directive, rules are adopted by the Council of the Communities about refunds of VAT to persons established elsewhere than in the member States,

for claims and repayments to be made only through agents in the United Kingdom;

for generally regulating the methods by which the amount of any repayment is to be determined and the repayment is to be made.

the amount of any VAT on the supply of that means of transport to that person, or

the amount of any VAT paid by that person on the acquisition of that means of transport from another member State or on its importation from a place outside the member States.

is made within such time and in such form and manner;

contains such information; and

is accompanied by such documents, whether by way of evidence or otherwise,