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

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

on the importation of goods into the United Kingdom,

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

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

on the importation of goods F185..., 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,

a person (“P”) makes a taxable supply of goods in the course or furtherance of a business to another person (“R”),

that supply is facilitated by an online marketplace, and

R is registered under this Act,

R has provided the operator of the online marketplace with R's VAT registration number, and

the operator of the online marketplace has provided P with that number and details of the supply before the end of the relevant period.

P is to be treated as having supplied the goods to the operator of the online marketplace, and

the operator is to be treated as having supplied the goods to R in the course or furtherance of a business carried on by the operator.

the supply of the goods to R involves those goods being imported,

the intrinsic value of the consignment of which the goods are part is not more than £135, and

specify the details that must be provided for the purposes of subsection (1A)(c);

substitute a different figure for a figure that is at any time specified in subsection (3)(b).

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.

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.

meets the imported consignment condition in section 5A; and

is deemed to be to the operator of an online marketplace.

they are supplied by a person in the course or furtherance of a business carried on by that person;

the supply involves the goods being imported;

the intrinsic value of the consignment of which the goods are part is not more than £135; and

their supply involves their being imported F104...; 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.

goods are supplied by a person (“A”) to another person (“B”),

B is registered under this Act,

the supply involves the goods being imported,

the intrinsic value of the consignment of which the goods are part is not more than £135, and

there were a supply of the goods by B in the course of furtherance of a business carried on by B, and

that supply were a taxable supply.

in a case in which the person to whom the services are supplied is a relevant business person, in the country in which the recipient belongs, and

otherwise, in the country in which the supplier belongs.

the person carries on a business, and

the services are not received by the person wholly for private purposes,

amend subsection (4),

amend Schedule 4A, or

otherwise make provision for exceptions from either or both of the paragraphs of subsection (2).

there were a supply of the services by the recipient in the United Kingdom in the course or furtherance of a business carried on by the recipient, and

that supply were a taxable supply.

the recipient is a relevant business person who belongs in the United Kingdom, and

the place of supply of the services is inside the United Kingdom,

provision making such modifications of section 43(2A) to (2E) as the Treasury may think fit in connection with any F83amendment of subsection (4A); and

provision modifying the effect of any regulations under subsection (4) above in relation to any services added to F117that subsection.

if the person has a business establishment, or some other fixed establishment, in a country (and none in any other country), that country,

if the person has a business establishment, or some other fixed establishment or establishments, in more than one country, the country in which the relevant establishment is, and

otherwise, the country in which the person's usual place of residence F71or permanent address is.

in the country in which the person's usual place of residence or permanent address is (except in the case of a body corporate or other legal person);

in the case of a body corporate or other legal person, in the country in which the place where it is established is.

by a person who is outside the United Kingdom,

to a person who is registered under this Act,

A is in Great Britain and B is registered under this Act and is identified for the purposes of VAT in Northern Ireland, or

A is in Northern Ireland and B is so registered but is not so identified.

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

that supply were a taxable supply.

gas supplied through a natural gas system F49in F183Great Britain or any network connected to F79a natural gas system in F183Great Britain,

gas supplied through a natural gas system situated within Northern Ireland or the territory of a member State or any network connected to such a system,

electricity, and

heat or cooling supplied through a network.

in the case of goods declared under TCTA 2018 for a storage procedure, a transit procedure or an inward processing procedure, the goods are imported when a liability to import duty is, or on the relevant assumptions would be, incurred in respect of them under section 4 of that Act, and

in the case of goods which are liable to forfeiture as a result of section 5(1) of, or paragraph 1(5) or 3(4) of Schedule 1 to, that Act (goods not presented to Customs or Customs declaration not made), the goods are imported when they become liable to forfeiture as a result of those provisions.

an assumption that a liability to import duty at a nil rate is replaced by a liability to import duty at a higher rate, and

an assumption that no relief from import duty is available.

the Customs and Excise Acts 1979 (as defined in the Management Act), and

the other enactments for the time being having effect generally in relation to duties of customs and excise charged by reference to the importation of goods into the United Kingdom,

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 F69... 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.

those goods have been brought into the United Kingdom,

the material time of that supply is while those goods are subject to that 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.

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

that F43... 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 F155... and regulations made thereunder;

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

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

if the applicant is a company the records of compliance and ability to comply with the matters set out at F108(a) and (b) 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 F108(a) and (b) 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 F31(a) and (b) 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,

a person is “connected” with a director if that person is the director's spouse or civil partner, or is a relative, or the spouse or civil partner of a relative, of the director or of the director's spouse or civil partner;

“managing officer” in relation to a body corporate, means any manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity or as a director;

“shadow director” has the meaning given by section 251 of the Companies Act 2006;

“close company” has the meaning it has in the Corporation Tax Acts (see Chapter 2 of Part 10 of the Corporation Tax Act 2010).

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 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 F169... that he will cause paragraph (c)(ii) to be satisfied; and

the supply is not a retail transaction.

subsection (4) applies to that supply, and

that supply is taxable and not zero-rated.

of a description falling within Schedule 5A,

in the case of goods subject to a duty of excise, upon which any excise duty has been 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 F101... 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 F115the customs and excise Acts or any subordinate legislation made under those Acts 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 F151... 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,

all taxes, duties and other charges levied either outside or, by reason of importation, within the United Kingdom (except VAT); F15...

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 F173... a further destination for the goods is known, and that destination is within the United Kingdom F173..., 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 F86the temporary admission procedure under Part 1 of TCTA 2018, 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 F74...,

goods are imported F97... 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 F61in circumstances where the exportation and subsequent importation were effected to obtain the benefit of that subsection.

a token that can be inserted into the same machine to enable games to be played on the machine, or

a token that is not of such a kind but can be exchanged for money.

for a token within subsection (8)(a), an amount equal to that for which the token can be obtained, and

for a token within subsection (8)(b), an amount equal to that for which the token can be exchanged.

whether or not there are other participants in the game, and

whether or not a computer generates images or data taken to represent the actions of other participants in the game.

is played on a machine for a prize, and

is not excluded by subsection (2).

takings and payouts in respect of it are taken into account in determining any charge to machine games duty,

it involves betting on future real events,

bingo duty is charged on the playing of it or would be so charged but for paragraphs 1 to 5 of Schedule 3 to the Betting and Gaming Duties Act 1981 (exemptions from bingo duty),

lottery duty is charged on the taking of a ticket or chance in it or would be so charged but for an express exception,

it is a real game of chance and playing it amounts to dutiable gaming for the purposes of section 10 of the Finance Act 1997 or would do so but for subsection (3), (3B) or (4) of that section, or

playing it amounts to remote gaming within the meaning of F186section 154(1) of the Finance Act 2014 (meaning of remote gaming).

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

F180...; and

VAT paid or payable by him on the importation of any goods F42...,

VAT on suppliesF168... and importations shall be apportioned so that so much as is referable to the taxable person's business purposes is counted as that person's input tax, and

the remainder of that VAT (“the non-business VAT”) shall count as that person's input tax only to the extent (if any) provided for by regulations under subsection (6)(e).

any interest in land,

any building or part of a building,

any civil engineering work or part of such a work,

any goods incorporated or to be incorporated in a building or civil engineering work (whether by being installed as fixtures or fittings or otherwise),

any ship, boat or other vessel, or

any aircraft.

for VAT on the supply of goods or services to a taxable personF116... and VAT paid or payable by a taxable person on the importation of goods F148... 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 F28or 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 F135... or paid by him on the importation of goods F153... notwithstanding that he was not a taxable person at the time of the supplyF57... 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 supplyF112... 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 cases where an apportionment is made under subsection (5), for the non-business VAT to be counted as the taxable person's input tax for the purposes of any provision made by or under section 26 in such circumstances, to such extent and subject to such conditions as may be prescribed.

in respect of supplies made by him, F34...

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

any such provision may be framed by reference to the description of goods or services supplied or goods F137... imported, the person by whom they are supplied F137... or imported or to whom they are supplied, the purposes for which they are supplied F137... 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.

at the time of the supply, no insolvency procedure had effect in relation to the person,

at any time during the relevant period, an insolvency procedure had effect in relation to that person (“the insolvent person”), and

the Commissioners have been notified in writing of the matter mentioned in paragraph (b) by or on behalf of a person authorised to deal with the insolvent person’s affairs.

the disapplication of section 26A(1) by subsection (1) above ceases to have effect, and

the references in subsections (1)(a) and (b) to “the person” and “that person” were references to the partnership,

the reference in subsection (1)(c) to “the insolvent person’s affairs” were a reference to the insolvent partnership’s affairs, and

the reference in subsection (2)(b) to “the person”, in connection with a bankruptcy order or a voluntary arrangement, were a reference to the person who is a member of the partnership to which the bankruptcy order or voluntary arrangement relates.

the date of that supply, or

if later, the date on which the relevant part of the consideration for the supply is payable.

a bankruptcy order has been made under Chapter 1 of Part 9 of the Insolvency Act 1986 in relation to that person and has not been annulled,

a warrant has been granted for a petition for sequestration to be served on that person which has resulted in the sequestration of that person’s estate or an award of sequestration has been made on an application by that person, in both cases under section 22 of the Bankruptcy (Scotland) Act 2016, and in either case the award of sequestration has not been recalled,

a bankruptcy order has been made under Chapter 1 of Part 9 of the Insolvency (Northern Ireland) Order 1989 in relation to that person and has not been annulled,

where that person is a company registered under the Companies Act 2006 in England and Wales or Scotland or an unregistered company as defined in section 220 of the Insolvency Act 1986 which is deemed to be registered in England and Wales or Scotland under section 221 of that Act, a petition has been presented to the court which has resulted in a winding-up order being made under Chapter 6 of Part 4 or Part 5 of the Insolvency Act 1986 in relation to that person and that person has not been dissolved or that winding-up order has not been stayed or sisted,

where that person is a company registered under the Companies Act 2006 in Northern Ireland, or an unregistered company as defined in article 184 of the Insolvency (Northern Ireland) Order 1989 which is deemed to be registered in Northern Ireland under article 185 of that Order, a petition has been presented to the court which has resulted in a winding-up order being made under Part 5 or Part 6 of the Insolvency (Northern Ireland) Order 1989 and that person has not been dissolved or that winding-up order has not been stayed,

that person is in administration for the purposes of Schedule B1 to the Insolvency Act 1986 or Schedule B1 to the Insolvency (Northern Ireland) Order 1989,

an appointment of an administrative receiver is in force in relation to that person disregarding any temporary vacancy in the office of receiver,

an appointment of a liquidator is in force as a consequence of a creditors’ voluntary winding up under Chapter 4 of Part 4 of the Insolvency Act 1986 or Chapter 4 of Part 5 of the Insolvency (Northern Ireland) Order 1989 in relation to that person disregarding any temporary vacancy in the office of liquidator,

a voluntary arrangement has been approved in accordance with Part 1 or Part 8 of the Insolvency Act 1986 or Part 2 or Chapter 2 of Part 8 of the Insolvency (Northern Ireland) Order 1989 in relation to that person and that voluntary arrangement has not come to an end prematurely,

a county court administration order has been made under Part 6 of the County Courts Act 1984 or Part 6 of the Judgments Enforcement (Northern Ireland) Order 1981 in relation to that person and has not ceased to take effect,

a compromise or arrangement sanctioned by the court and delivered to the registrar in accordance with section 899 of the Companies Act 2006 is in place in relation to that person,

a compromise or arrangement sanctioned by the court and delivered to the registrar or (as the case may be) published in the Gazette in accordance with section 901F of the Companies Act 2006 is in place in relation to that person,

that person’s estate is vested in any other person as that person’s trustee under a trust deed and that trust deed has become a protected trust deed,

that person has died and an insolvency administration order has been made which has not been discharged in respect of that person’s estate in accordance with an order under section 421 of the Insolvency Act 1986 or article 365 of the Insolvency (Northern Ireland) Order 1989 or that person’s estate has been sequestrated under section 22 of the Bankruptcy (Scotland) Act 2016 and the award of sequestration has not been recalled,

a voluntary arrangement has been approved in accordance with Part 1 of the Insolvency Act 1986 as applied by Part 2 of the Insolvent Partnerships Order 1994 or Part 2 of the Insolvency (Northern Ireland) Order 1989 as applied by Part 2 of the Insolvent Partnerships Order (Northern Ireland) 1995 in relation to that person and that voluntary arrangement has not come to an end prematurely,

an appointment of a liquidator is in force as a consequence of a creditors’ voluntary winding up under Chapter 4 of Part 4 of the Insolvency Act 1986 as applied by Parts 4 and 5 of the Insolvent Partnerships Order 1994, or Chapter 4 of Part 5 of the Insolvency (Northern Ireland) Order 1989 as applied by Part 4 of the Insolvent Partnerships Order (Northern Ireland) 1995 in relation to that person disregarding any temporary vacancy in the office of liquidator,

that person is in administration for the purposes of Schedule B1 to the Insolvency Act 1986 as applied by Part 3 of the Insolvent Partnerships Order 1994 or Schedule B1 to the Insolvency (Northern Ireland) Order 1989 as applied by Part 3 of the Insolvent Partnerships Order (Northern Ireland) 1995,

a voluntary arrangement has been approved in accordance with Part 1 of the Insolvency Act 1986 as applied by Part 4 of the Limited Liability Partnerships Regulations 2001 or Part 2 of the Insolvency (Northern Ireland) Order 1989 as applied by Part 4 of the Limited Liability Partnerships Regulations (Northern Ireland) 2004 in relation to that person and that voluntary arrangement has not come to an end prematurely,

an appointment of a liquidator is in force as a consequence of a creditors’ voluntary winding up under Chapter 4 of Part 4 of the Insolvency Act 1986 as applied by Part 4 of the Limited Liability Partnerships Regulations 2001 or Chapter 4 of Part 5 of the Insolvency (Northern Ireland) Order 1989 as applied by Part 4 of the Limited Liability Partnerships Regulations (Northern Ireland) 2004 in relation to that person disregarding any temporary vacancy in the office of liquidator,

that person is in administration for the purposes of Schedule B1 to the Insolvency Act 1986 as applied by Part 4 of the Limited Liability Partnerships Regulations 2001 or Schedule B1 to the Insolvency (Northern Ireland) Order 1989 as applied by Part 4 of the Limited Liability Partnerships Regulations (Northern Ireland) 2004.

section 7B or section 262C of the Insolvency Act 1986; or

article 20B or article 236C of the Insolvency (Northern Ireland) Order 1989.

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.