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Changes over time for: Cross Heading: Manner of giving directions
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 01/11/2019
Status:
Point in time view as at 20/12/2012.
Changes to legislation:
There are currently no known outstanding effects for the Value Added Tax Act 1994, Cross Heading: Manner of giving directions.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
[ Manner of giving directionsU.K.
5(1)A direction under this Schedule relating to a supply may be given to—U.K.
(a)the person who made the supply to which the direction relates; or
(b)any body corporate which, at the time when the direction is given, is the representative member of a group of which that person was treated as being a member at the time of the supply.
(2)A direction under this Schedule relating to a body corporate (“the relevant body”) may be given to that body or to any body corporate which at the time when the direction is given is, or in pursuance of the direction is to be treated as, the representative member of a group of which the relevant body—
(a)is treated as being a member;
(b)was treated as being a member at a time to which the direction relates; or
(c)is to be treated as being, or having been, a member at any such time.
(3)A direction given to any person under this Schedule shall be given to him by notice in writing.
(4)A direction under this Schedule must specify the relevant event by reference to which it is given.]
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