Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 1 U.K. Registration in respect of taxable supplies [F1 : UK establishment]

Textual Amendments

F1 Words in Sch. 1 heading inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 13

Supplementary U.K.

16 U.K. The value of a supply of goods or services shall be determined for the purposes of this Schedule on the basis that no VAT is chargeable on the supply.

17 U.K. Any notification required under this Schedule shall be made in such form [F2 and manner] and shall contain such particulars [F3 as may be specified in regulations or by the Commissioners in accordance with regulations.]

Textual Amendments

F2 Words in Sch. 1 para. 17 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 8(a)

F3 Words in Sch. 1 para. 17 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 29 para. 8(b)

18 U.K. In this Schedule “registrable” means liable or entitled to be registered under this Schedule.

19 U.K. References in this Schedule to supplies are references to supplies made in the course or furtherance of a business.