Value Added Tax Act 1994

Legislation Crest

Value Added Tax Act 1994

1994 CHAPTER 23

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