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Value Added Tax Act 1994
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Version Superseded: 24/03/1997
Alternative versions:
- 01/09/1994- Amendment
- 06/04/1995
Point in time - 24/03/1997- Amendment
- 10/03/1999- Amendment
- 01/12/2001- Amendment
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Point in time view as at 06/04/1995. This version of this provision has been superseded.
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Notes:U.K.
(1)Item 1 does not include anything included in item 6.
(2)This Group does not include the supply of a coin or a banknote as a collectors’ piece or as an investment article.
(3)Item 2 includes the supply of credit by a person, in connection with a supply of goods or services by him, for which a separate charge is made and disclosed to the recipient of the supply of goods or services.
(4)This Group includes any supply by a person carrying on a credit card, charge card or similar payment card operation made in connection with that operation to a person who accepts the card used in the operation when presented to him in payment for goods or services.
(5)Item 7 includes the introduction to a person effecting transactions in securities or secondary securities within item 6 of a person seeking to acquire or dispose of such securities.
(6)In item 9—
(a)“authorised unit trust scheme” and “operator” have the same meanings as in section 207(1) of the M1Financial Services Act 1986;
(b)“trust based scheme” has the same meaning as in regulation 2(1)(b) of the M2Financial Services Act 1986 (Single Property Schemes) (Exemption) Regulations 1989.
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