Version Superseded: 03/05/2007
Point in time view as at 16/06/2003.
Value Added Tax Act 1994, Introductory Text is up to date with all changes known to be in force on or before 06 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.
An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.
[5th July 1994]
Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
Modifications etc. (not altering text)
C1Act extended (27.7.1999) by 1999 c. 16, s. 13(6)
C2Act: Crown status for the purposes of the Act extended (6.5.1999) by S.I. 1999/677, art. 6
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