F1F2SCHEDULE A1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The supplies
1
F3(1)
Subject to the following provisions of this Schedule, the supplies falling within this paragraph are—
(a)
supplies for qualifying use of—
(i)
coal, coke, or other solid substances held out for sale solely as fuel;
(ii)
coal gas, water gas, producer gases or similar gases;
(iii)
petroleum gases, or other gaseous hydrocarbons, whether in a gaseous or liquid state;
(iv)
fuel oil, gas oil or kerosene; or
(v)
electricity, heat or air-conditioning;
F4(aa)
supplies of services of installing List A energy-saving materials in residential accommodation or in a building intended for use solely for a relevant charitable purpose;
(ab)
supplies of List A energy-saving materials by a person who installs those materials in residential accommodation or a building intended for use solely for a relevant charitable purpose;
(b)
(c)
supplies of F5List B energy-saving materials made to a qualifying person by a person who installs those materials in the qualifying person’s sole or main residence.
F7(d)
supplies to a qualifying person of services of connecting, or reconnecting, a mains gas supply to the qualifying person’s sole or main residence;
(e)
supplies of goods made to a qualifying person by a person connecting, or reconnecting, a mains gas supply to the qualifying person’s sole or main residence, being goods whose installation is necessary for the connection, or reconnection, of the mains gas supply;
(f)
supplies to a qualifying person of services of installing, maintaining or repairing a central heating system in the qualifying person’s sole or main residence;
(g)
supplies of goods made to a qualifying person by a person installing, maintaining or repairing a central heating system in the qualifying person’s sole or main residence, being goods whose installation is necessary for the installation, maintenance or repair of the central heating system;
(h)
supplies consisting in the leasing of goods that form the whole or part of a central heating system installed in the sole or main residence of a qualifying person;
(i)
supplies of goods that form the whole or part of a central heating system installed in a qualifying person’s sole or main residence and that, immediately before being supplied, were goods leased under arrangements such that the consideration for the supplies consisting in the leasing of the goods was, in whole or in part, funded by a grant made under a relevant scheme;
(j)
supplies to a qualifying person of services of installing qualifying security goods in the qualifying person’s sole or main residence; and
(k)
supplies of qualifying security goods made to a qualifying person by a person who installs those goods in the qualifying person’s sole or main residence.
F8(1A)
A supply to which any of paragraphs (b) to (k) of sub-paragraph (1) above applies is a supply falling within this paragraph only to the extent that the consideration for it—
(a)
is, or is to be, funded by a grant made under a relevant scheme; or
(b)
in the case of a supply to which paragraph (i) of that sub-paragraph applies—
(i)
is, or is to be, funded by such a grant, or
(ii)
is a payment becoming due only by reason of the termination (whether by the passage of time or otherwise) of the leasing of the goods in question.
(1B)
Where a grant is made under a relevant scheme in order to fund a supply of a description falling within F9any of paragraphs (b) to (k) of sub-paragraph (1) above (“the relevant supply”) and also to fund a supply to which F10none of those paragraphs applies (“the non-relevant supply”) then the proportion of the grant that is to be attributed, for the purposes of sub-paragraph (1A) above, to the relevant supply shall be the same proportion as the consideration reasonably attributable to that supply bears to the consideration for that supply and for the non-relevant supply.
(2)
In this paragraph “qualifying use” means—
(a)
domestic use; or
(b)
use by a charity otherwise than in the course or furtherance of a business.
(3)
Where there is a supply of goods partly for qualifying use and partly not—
(a)
if at least 60 per cent. of the goods are supplied for qualifying use, the whole supply shall be treated as a supply for qualifying use; and
(b)
in any other case, an apportionment shall be made to determine the extent to which the supply is a supply for qualifying use.
F11(4)
The supplies falling within this paragraph also include supplies of women’s sanitary protection products.
F12(5)
The supplies falling within this paragraph also include supplies of children’s car seats.
F13(6)
The supplies falling within this paragraph also include—
(a)
the supply, in the course of a qualifying conversion, of qualifying services related to the conversion;
(b)
the supply of building materials if—
(i)
the materials are supplied by a person who, in the course of a qualifying conversion, is supplying qualifying services related to the conversion, and
(ii)
those services include the incorporation of the materials in the building concerned or its immediate site.
(7)
The supplies falling within this paragraph also include—
(a)
the supply, in the course of the renovation or alteration of a single household dwelling, of qualifying services related to the renovation or alteration;
(b)
the supply of building materials if—
(i)
the materials are supplied by a person who, in the course of the renovation or alteration of a single household dwelling, is supplying qualifying services related to the renovation or alteration, and
(ii)
those services include the incorporation of the materials in the dwelling concerned or its immediate site.
(8)
Sub-paragraph (9) below applies where a supply of services is only in part a supply to which sub-paragraph (6)(a) or (7)(a) above applies.
(9)
The supply, to the extent that it is one to which paragraph (a) of sub-paragraph (6) or (7) above applies, is to be taken to be a supply to which that paragraph applies; and an apportionment may be made to determine that extent.
Interpretation
2
For the purposes of this Schedule the following supplies are always for domestic use—
(a)
a supply of not more than one tonne of coal or coke held out for sale as domestic fuel;
(b)
a supply of wood, peat or charcoal not intended for sale by the recipient;
(c)
a supply to a person at any premises of piped gas (that is, gas within F14paragraph 1(1)(a)(ii) above, or petroleum gas in a gaseous state, provided through pipes) where the gas (together with any other piped gas provided to him at the premises by the same supplier) was not provided at a rate exceeding 150 therms a month or, if the supplier charges for the gas by reference to the number of kilowatt hours supplied, 4397 kilowatt hours a month;
(d)
a supply of petroleum gas in a liquid state where the gas is supplied in cylinders the net weight of each of which is less than 50 kilogrammes and either the number of cylinders supplied is 20 or fewer or the gas is not intended for sale by the recipient;
(e)
a supply of petroleum gas in a liquid state, otherwise than in cylinders, to a person at any premises at which he is not able to store more than two tonnes of such gas;
(f)
a supply of not more than 2,300 litres of fuel oil, gas oil or kerosene;
(g)
a supply of electricity to a person at any premises where the electricity (together with any other electricity provided to him at the premises by the same supplier) was not provided at a rate exceeding 1000 kilowatt hours a month.
3
(1)
For the purposes of this Schedule supplies not within paragraph 2 above are for domestic use if and only if the goods supplied are for use in—
(a)
a building, or part of a building, which consists of a dwelling or number of dwellings;
(b)
a building, or part of a building, used for a relevant residential purpose;
(c)
self-catering holiday accommodation;
(d)
a caravan; or
(e)
a houseboat.
(2)
For the purposes of this Schedule use for a relevant residential purpose means use as—
(a)
a home or other institution providing residential accommodation for children;
(b)
a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder;
(c)
a hospice;
(d)
residential accommodation for students or school pupils;
(e)
residential accommodation for members of any of the armed forces;
(f)
a monastery, nunnery or similar establishment; or
(g)
an institution which is the sole or main residence of at least 90 per cent. of its residents,
except use as a hospital, a prison or similar institution or an hotel or inn or similar establishment.
(3)
For the purposes of this Schedule self-catering holiday accommodation includes any accommodation advertised or held out as such.
(4)
In this Schedule “houseboat” means a boat or other floating decked structure designed or adapted for use solely as a place of permanent habitation and not having means of, or capable of being readily adapted for, self-propulsion.
4
(1)
Paragraph 1(1)(a) F15(i)above shall be deemed to include combustible materials put up for sale for kindling fires but shall not include matches.
(2)
F16Paragraph 1(1)(a)(ii) and (iii) above shall not include any road fuel gas (within the meaning of the M1Hydrocarbon Oil Duties Act 1979) on which a duty of excise has been charged or is chargeable.
(3)
F17Paragraph 1(1)(a)(iv) above shall not include hydrocarbon oil on which a duty of excise has been or is to be charged without relief from, or rebate of, such duty by virtue of the provisions of the Hydrocarbon Oil Duties Act 1979.
(4)
In this Schedule “fuel oil” means heavy oil which contains in solution an amount of asphaltenes of not less than 0.5 per cent. or which contains less than 0.5 per cent. but not less than 0.1 per cent. of asphaltenes and has a closed flash point not exceeding 150°C.
(5)
In this Schedule “gas oil” means heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240°C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340°C.
(6)
In this Schedule “kerosene” means heavy oil of which more than 50 per cent. by volume distils at a temperature not exceeding 240°C.
(7)
In this Schedule “heavy oil” shall have the same meaning as in the Hydrocarbon Oil Duties Act 1979.
F185
(1)
For the purposes of this paragraph—
(a)
“the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992 F19 ; and
(b)
“the Northern Ireland Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 F20 .
(2)
For the purposes of paragraph 1(1) above a person to whom a supply is made is “a qualifying person” if at the time of the supply he—
(a)
is aged 60 or over; or
(b)
is in receipt of one or more of the benefits mentioned in sub-paragraph (3) below.
(3)
The benefits referred to in sub-paragraph (2) above are as follows—
(a)
council tax benefit under Part VII of the Contributions and Benefits Act;
(b)
disability living allowance under Part III of the Contributions and Benefits Act or Part III of the Northern Ireland Act;
(c)
F21disabled person’s tax credit under Part VII of the Contributions and Benefits Act or Part VII of the Northern Ireland Act;
(d)
F22working families’ tax credit under Part VII of the Contributions and Benefits Act or Part VII of the Northern Ireland Act;
(e)
housing benefit under Part VII of the Contributions and Benefits Act or Part VII of the Northern Ireland Act;
(f)
(g)
income support under Part VII of the Contributions and Benefits Act or Part VII of the Northern Ireland Act;
(h)
disablement pension under Part V of the Contributions and Benefits Act or Part V of the Northern Ireland Act, which is payable at the increased rate provided for under section 104 (constant attendance allowance) of the Act concerned; and
(i)
war disablement pension under the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 F25 , which is payable at the increased rate provided for under article 14 (constant attendance allowance) or article 26A (mobility supplement) of that Order.
F26(3A)
For the purposes of paragraph 1(1)(aa) and (ab) above “ residential accommodation ” means—
(a)
a building, or part of a building, that consists of a dwelling or a number of dwellings;
(b)
a building, or part of a building, used for a relevant residential purpose;
(c)
a caravan used as a place of permanent habitation; or
(d)
a houseboat.
(3B)
For the purposes of paragraph 1(1)(aa) and (ab) above “ use for a relevant charitable purpose ” means use by a charity in either or both of the following ways, namely—
(a)
otherwise than in the course or furtherance of a business;
(b)
as a village hall or similarly in providing social or recreational facilities for a local community.
(4)
F27For the purposes of paragraph 1(1)(aa) and (ab) above “List A energy-saving materials” means any of the following—
(a)
insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings;
(b)
draught stripping for windows and doors;
(c)
central heating system controls F28(including thermostatic radiator valves);
(d)
hot water system controls.
F29(e)
solar panels;
F30(f)
wind turbines;
(g)
water turbines.
F31(4A)
For the purposes of paragraph 1(1)(b) and (c) above “ List B energy-saving materials ” means any of the following—
(a)
gas-fired room heaters that are fitted with thermostatic controls;
(b)
electric storage heaters;
(c)
closed solid fuel fire cassettes;
(d)
electric dual immersion water heaters with foam-insulated hot water tanks;
(e)
gas-fired boilers;
(f)
oil-fired boilers;
(g)
radiators.
(4B)
For the purposes of paragraph 1(1)(j) and (k) above, “ qualifying security goods ” means any of the following—
(a)
locks or bolts for windows;
(b)
locks, bolts or security chains for doors;
(c)
spy holes;
(d)
smoke alarms.
(5)
For the purposes of F32paragraph 1 above a scheme is a “relevant scheme” if it is one which—
(a)
has as one of its objectives the funding of the installation of energy-saving materials in the homes of any persons who are qualifying persons, and
(b)
disburses, whether directly or indirectly, its grants in whole or in part out of funds made available to it in order to achieve that objective—
(i)
by the Secretary of State,
(ii)
by the European Community,
(iii)
under an arrangement approved by the Director General of Electricity Supply, the Director General of Electricity Supply for Northern Ireland or the Director General of Gas Supply, or
(iv)
by a local authority F33 .
F346
(1)
In paragraph 1(4) above “women’s sanitary protection products” means women’s sanitary protection products of any of the following descriptions—
(a)
subject to sub-paragraph (2) below, products that are designed, and marketed, as being solely for use for absorbing, or otherwise collecting, lochia or menstrual flow;
(b)
panty liners, other than panty liners that are designed as being primarily for use as incontinence products;
(c)
sanitary belts.
(2)
Sub-paragraph (1)(a) above does not include protective briefs or any other item of clothing.
F35Interpretation of paragraph 1(5)
7
(1)
Paragraph 1(5) above is interpreted in accordance with the provisions of this paragraph.
(2)
The following are “ children’s car seats ”—
(a)
a safety seat;
(b)
the combination of a safety seat and a related wheeled framework;
(c)
a booster seat;
(d)
a booster cushion.
(3)
In this paragraph “ safety seat ” means a seat—
(a)
designed to be sat in by a child in a road vehicle,
(b)
designed so that, when in use in a road vehicle, it can be restrained—
(i)
by a seat belt fitted in the vehicle, or
(ii)
by belts, or anchorages, that form part of the seat being attached to the vehicle, or
(iii)
in either of those ways, and
(c)
incorporating an integral harness, or integral impact shield, for restraining a child seated in it.
(4)
For the purposes of this paragraph, a wheeled framework is “ ” to a safety seat if the framework and the seat are each designed so that—
(a)
when the seat is not in use in a road vehicle it can be attached to the framework, and
(b)
when the seat is so attached, the combination of the seat and the framework can be used as a child’s pushchair.
(5)
In this paragraph “ booster seat ” means a seat designed—
(a)
to be sat in by a child in a road vehicle, and
(b)
so that, when in use in a road vehicle, it and a child seated in it can be restrained by a seat belt fitted in the vehicle.
(6)
In this paragraph “ booster cushion ” means a cushion designed—
(a)
to be sat on by a child in a road vehicle, and
(b)
so that a child seated on it can be restrained by a seat belt fitted in the vehicle.
(7)
In this paragraph “ child ” means a person aged under 14 years.
F36Interpretation of paragraph 1(6): introductory
8
(1)
Paragraph 1(6) above is interpreted in accordance with paragraphs 9 to 17 and 22 below.
(2)
In paragraphs 10 to 14 below, “ single household dwelling ” means a dwelling—
(a)
that is designed for occupation by a single household, and
(b)
in relation to which the conditions set out in sub-paragraph (4) below are satisfied.
(3)
In paragraphs 10 to 14 below “ multiple occupancy dwelling ” means a dwelling—
(a)
that is designed for occupation by persons not forming a single household, and
(b)
in relation to which the conditions set out in sub-paragraph (4) below are satisfied.
(4)
The conditions are—
(a)
that the dwelling consists of self-contained living accommodation,
(b)
that there is no provision for direct internal access from the dwelling to any other dwelling or part of a dwelling,
(c)
that the separate use of the dwelling is not prohibited by the terms of any covenant, statutory planning consent or similar provision, and
(d)
that the separate disposal of the dwelling is not prohibited by any such terms.
(5)
For the purposes of this paragraph, a dwelling “ is designed ” for occupation of a particular kind if it is so designed—
(a)
as a result of having been originally constructed for occupation of that kind and not having been subsequently adapted for occupation of any other kind, or
(b)
as a result of adaptation.
Interpretation of paragraph 1(6): meaning of “qualifying conversion”
F379
(1)
A “qualifying conversion” means—
(a)
a changed number of dwellings conversion (see paragraph 10 below);
(b)
house in multiple occupation conversion (see paragraph 11 below); or
(c)
a special residential conversion (see paragraph 12 below).
(2)
Sub-paragraph (1) above is subject to paragraphs 14 and 15 below.
Interpretation of paragraph 1(6): meaning of “changed number of dwellings conversion”
F3810
(1)
A “changed number of dwellings conversion” is—
(a)
a conversion of premises consisting of a building where the conditions specified in this paragraph are satisfied, or
(b)
a conversion of premises consisting of a part of a building where those conditions are satisfied.
(2)
The first condition is that after the conversion the premises being converted contain a number of single household dwellings that is—
(a)
different from the number (if any) that the premises contain before the conversion, and
(b)
greater than, or equal to, one.
(3)
The second condition is that there is no part of the premises being converted that is a part that after the conversion contains the same number of single household dwellings (whether zero, one or two or more) as before the conversion.
Interpretation of paragraph 1(6): meaning of “house in multiple occupation conversion”
F3911
(1)
A “house in multiple occupation conversion” is—
(a)
a conversion of premises consisting of a building where the condition specified in sub-paragraph (2) below is satisfied, or
(b)
a conversion of premises consisting of a part of a building where that condition is satisfied.
(2)
The condition is that—
(a)
before the conversion the premises being converted contain only a single household dwelling or two or more such dwellings,
(b)
after the conversion those premises contain only a multiple occupancy dwelling or two or more such dwellings, and
(c)
the use to which those premises are intended to be put after the conversion is not to any extent use for a qualifying residential purpose (see paragraph 17 below).
Interpretation of paragraph 1(6): meaning of “special residential conversion”
F4012
(1)
A “special residential conversion” is a conversion of premises consisting of—
(a)
a building or two or more buildings,
(b)
a part of a building or two or more parts of buildings, or
(c)
a combination of—
(i)
a building or two or more buildings, and
(ii)
a part of a building or two or more parts of buildings,
where the conditions specified in this paragraph are satisfied.
(2)
The first condition is that, before the conversion, the premises being converted contain only—
(a)
a dwelling or two or more dwellings, or
(b)
a dwelling, or two or more dwellings, and—
(i)
an ancillary outbuilding occupied together with the dwelling or one or more of the dwellings, or
(ii)
two or more ancillary outbuildings each occupied together with the dwelling or one or more of the dwellings.
(3)
In sub-paragraph (2) above “dwelling” means single household dwelling or multiple occupancy dwelling.
(4)
The second condition is that where before the conversion the premises being converted contain a multiple occupancy dwelling or two or more such dwellings, the use to which that dwelling, or any of those dwellings, was last put before the conversion was not to any extent use for a qualifying residential purpose (see paragraph 17 below).
(5)
The third condition is that the premises being converted must be intended to be used after the conversion solely for a qualifying residential purpose.
(6)
The fourth condition is that, where the qualifying residential purpose is an institutional purpose, the premises being converted must be intended to form after the conversion the entirety of an institution used for that purpose.
(7)
In sub-paragraph (6) above “institutional purpose” means a purpose within paragraph 17(a) to (c), (f) or (g) below.
Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
F4113
(1)
This paragraph applies where the qualifying conversion concerned is a special residential conversion.
(2)
Paragraph 1(6)(a) or (b) above does not apply to a supply unless—
(a)
it is made to a person who intends to use the premises being converted for the qualifying residential purpose, and
(b)
before it is made, the person to whom it is made has given to the person making it a certificate that satisfies the requirements in sub-paragraph (3) below.
(3)
Those requirements are that the certificate—
(a)
is in such form as may be specified in a notice published by the Commissioners, and
(b)
states that the conversion is a special residential conversion.
(4)
In sub-paragraph (2)(a) above “the qualifying residential purpose” means the purpose within paragraph 17 below for which the premises being converted are intended to be used after the conversion.
Interpretation of paragraph 1(6): “qualifying conversion” includes related garage works
F4214
(1)
A qualifying conversion includes any garage works related to the—
(a)
changed number of dwellings conversion,
(b)
house in multiple occupation conversion, or
(c)
special residential conversion,
concerned.
(2)
In this paragraph “garage works” means—
(a)
the construction of a garage, or
(b)
a conversion of a non-residential building, or of a non-residential part of a building, that results in a garage.
(3)
For the purposes of sub-paragraph (1) above, garage works are “” to a conversion if—
(a)
they are carried out at the same time as the conversion, and
(b)
the resulting garage is intended to be occupied with—
(i)
where the conversion concerned is a changed number of dwellings conversion, a single household dwelling that will after the conversion be contained in the building, or part of a building, being converted,
(ii)
where the conversion concerned is a house in multiple occupation conversion, a multiple occupancy dwelling that will after the conversion be contained in the building, or part of a building, being converted, or
(iii)
where the conversion concerned is a special residential conversion, the institution or other accommodation resulting from the conversion.
(4)
In sub-paragraph (2) above “non-residential” means neither designed, nor adapted, for use—
(a)
as a dwelling or two or more dwellings, or
(b)
for a qualifying residential purpose (see paragraph 17 below).
Interpretation of paragraph 1(6): conversion not “qualifying” if planning consent and building control approval not obtained
F4315
(1)
A conversion is not a qualifying conversion if any statutory planning consent needed for the conversion has not been granted.
(2)
A conversion is not a qualifying conversion if any statutory building control approval needed for the conversion has not been granted.
Interpretation of paragraph 1(6): meaning of “supply of qualifying services”
F4416
(1)
In the case of a conversion of a building, “supply of qualifying services” means a supply of services that consists in—
(a)
the carrying out of works to the fabric of the building, or
(b)
the carrying out of works within the immediate site of the building that are in connection with—
(i)
the means of providing water, power, heat or access to the building,
(ii)
the means of providing drainage or security for the building, or
(iii)
the provision of means of waste disposal for the building.
(2)
In the case of a conversion of part of a building, “supply of qualifying services” means a supply of services that consists in—
(a)
the carrying out of works to the fabric of the part, or
(b)
the carrying out of works to the fabric of the building, or within the immediate site of the building, that are in connection with—
(i)
the means of providing water, power, heat or access to the part,
(ii)
the means of providing drainage or security for the part, or
(iii)
the provision of means of waste disposal for the part.
(3)
In this paragraph—
(a)
references to the carrying out of works to the fabric of a building do not include the incorporation, or installation as fittings, in the building of any goods that are not building materials (see paragraph 22 below);
(b)
references to the carrying out of works to the fabric of a part of a building do not include the incorporation, or installation as fittings, in the part of any goods that are not building materials.
Interpretation of paragraphs 11 to 14: meaning of “qualifying residential purpose”
F4517
For the purposes of paragraphs 11 to 14 above, “use for a qualifying residential purpose” means use as—
(a)
a home or other institution providing residential accommodation for children,
(b)
a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder,
(c)
a hospice,
(d)
residential accommodation for students or school pupils,
(e)
residential accommodation for members of any of the armed forces,
(f)
a monastery, nunnery or similar establishment, or
(g)
an institution which is the sole or main residence of at least 90 per cent. of its residents,
except use as a hospital, prison or similar institution or an hotel, inn or similar establishment.
Interpretation of paragraph 1(7): introductory
F4618
(1)
Paragraph 1(7) above is interpreted in accordance with this paragraph and paragraphs 19 to 22 below.
(2)
For the purposes of paragraph 1(7) above (and paragraphs 19 to 21 below)—
“alteration” includes extension;
“single household dwelling” has the meaning given by paragraph 8(2), (4) and (5) above.
Paragraph 1(7) only applies where dwelling has been empty for at least 3 years
F4719
(1)
Paragraph 1(7) above does not apply to a supply unless either of the empty home conditions is satisfied.
(2)
The first “empty home condition” is that the dwelling concerned has not been lived in during the period of 3 years ending with the commencement of the relevant works.
(3)
The second “empty home condition” is that—
(a)
the dwelling was not lived in during a period of at least 3 years;
(b)
the person, or one of the persons, whose beginning to live in the dwelling brought that period to an end was a person who (whether alone or jointly with another or others) acquired the dwelling at a time—
(i)
no later than the end of that period, and
(ii)
when the dwelling had been not lived in for at least 3 years;
(c)
no works by way of renovation or alteration were carried out to the dwelling during the period of 3 years ending with the acquisition;
(d)
the supply is made to a person who is—
(i)
the person, or one of the persons, whose beginning to live in the property brought to an end the period mentioned in paragraph (a) above, and
(ii)
the person, or one of the persons, who acquired the dwelling as mentioned in paragraph (b) above; and
(e)
the relevant works are carried out during the period of one year beginning with the day of the acquisition.
(4)
In this paragraph “the relevant works” means—
(a)
where the supply is of the description set out in paragraph 1(7)(a) above, the works that constitute the services supplied;
(b)
where the supply is of the description set out in paragraph 1(7)(b) above, the works by which the materials concerned are incorporated in the dwelling concerned or its immediate site.
(5)
In sub-paragraph (3) above, references to a person acquiring a dwelling are to that person having a major interest in the dwelling granted, or assigned, to him for a consideration.
Paragraph 1(7) only applies if planning consent and building control approval obtained
F4820
(1)
Paragraph 1(7) above does not apply to a supply unless any statutory planning consent needed for the renovation or alteration has been granted.
(2)
Paragraph 1(7) above does not apply to a supply unless any statutory building control approval needed for the renovation or alteration has been granted.
Interpretation of paragraph 1(7): meaning of “supply of qualifying services”
F4921
(1)
“Supply of qualifying services” means a supply of services that consists in—
(a)
the carrying out of works to the fabric of the dwelling, or
(b)
the carrying out of works within the immediate site of the dwelling that are in connection with—
(i)
the means of providing water, power, heat or access to the dwelling,
(ii)
the means of providing drainage or security for the dwelling, or
(iii)
the provision of means of waste disposal for the dwelling.
(2)
In sub-paragraph (1)(a) above, the reference to the carrying out of works to the fabric of the dwelling does not include the incorporation, or installation as fittings, in the dwelling of any goods that are not building materials (see paragraph 22 below).
Interpretation of paragraph 1(6) and (7): meaning of “building materials”
F5022
“Building materials” has the meaning given by Notes (22) and (23) of Group 5 to Schedule 8 (zero-rating of construction and conversion of buildings).
SCHEDULE 1 Registration in respect of taxable supplies
Liability to be registered
1
(1)
Subject to sub-paragraphs (3) to (7) below, a person who makes taxable supplies but is not registered under this Act becomes liable to be registered under this Schedule—
(a)
at the end of any month, if the value of his taxable supplies in the period of one year then ending has exceeded F51£73,000; or
(b)
at any time, if there are reasonable grounds for believing that the value of his taxable supplies in the period of 30 days then beginning will exceed F51£73,000.
(2)
Where a business F52, or part of a business, carried on by a taxable person is transferred to another person as a going concern and the transferee is not registered under this Act at the time of the transfer, then, subject to sub-paragraphs (3) to (7) below, the transferee becomes liable to be registered under this Schedule at that time if—
(a)
the value of his taxable supplies in the period of one year ending at the time of the transfer has exceeded F53£73,000; or
(b)
there are reasonable grounds for believing that the value of his taxable supplies in the period of 30 days beginning at the time of the transfer will exceed F53£73,000.
(3)
A person does not become liable to be registered by virtue of sub-paragraph (1)(a) or (2)(a) above if the Commissioners are satisfied that the value of his taxable supplies in the period of one year beginning at the time at which, apart from this sub-paragraph, he would become liable to be registered will not exceed F54£71,000.
(4)
In determining the value of a person’s supplies for the purposes of sub-paragraph (1)(a) or (2)(a) above, supplies made at a time when he was previously registered under this Act shall be disregarded if—
(a)
his registration was cancelled otherwise than under paragraph 13(3) below, paragraph 6(2) of Schedule 2 F55, paragraph 6(3) of Schedule 3 or paragraph 6(2) of Schedule 3A, and
(b)
the Commissioners are satisfied that before his registration was cancelled he had given them all the information they needed in order to determine whether to cancel the registration.
(5)
A person shall be treated as having become liable to be registered under this Schedule at any time when he would have become so liable under the preceding provisions of this paragraph but for any registration which is subsequently cancelled under paragraph 13(3) below, paragraph 6(2) of Schedule 2 F55, paragraph 6(3) of Schedule 3 or paragraph 6(2) of Schedule 3A.
(6)
A person shall not cease to be liable to be registered under this Schedule except in accordance with paragraph 2(5), 3 or 4 below.
(7)
In determining the value of a person’s supplies for the purposes of sub-paragraph (1) or (2) above, supplies of goods or services that are capital assets of the business in the course or furtherance of which they are supplied and any taxable supplies which would not be taxable supplies apart from section 7(4) shall be disregarded.
(8)
Where, apart from this sub-paragraph, an interest in, right over or licence to occupy any land would under sub-paragraph (7) above be disregarded for the purposes of sub-paragraph (1) or (2) above, it shall not be if it is supplied on a taxable supply which is not zero-rated.
F56(9)
In determining the value of a person’s supplies for the purposes of sub-paragraph (1) or (2) above, supplies to which section 18B(4) (last acquisition or supply of goods before removal from fiscal warehousing) applies and supplies treated as made by him under section 18C(3) (self-supply of services on removal of goods from warehousing) shall be disregarded.
F571A
(1)
Paragraph 2 below is for the purpose of preventing the maintenance or creation of any artificial separation of business activities carried on by two or more persons from resulting in an avoidance of VAT.
(2)
In determining for the purposes of sub-paragraph (1) above whether any separation of business activities is artificial, regard shall be had to the extent to which the different persons carrying on those activities are closely bound to one another by financial, economic and organisational links.
2
(1)
Without prejudice to paragraph 1 above, if the Commissioners make a direction under this paragraph, the persons named in the direction shall be treated as a single taxable person carrying on the activities of a business described in the direction and that taxable person shall be liable to be registered under this Schedule with effect from the date of the direction or, if the direction so provides, from such later date as may be specified therein.
(2)
The Commissioners shall not make a direction under this paragraph naming any person unless they are satisfied—
(a)
that he is making or has made taxable supplies; and
(b)
that the activities in the course of which he makes or made those taxable supplies form only part of certain activities F58. . ., the other activities being carried on concurrently or previously (or both) by one or more other persons; and
(c)
F60(d)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
A direction made under this paragraph shall be served on each of the persons named in it.
(4)
Where, after a direction has been given under this paragraph specifying a description of business, it appears to the Commissioners that a person who was not named in that direction is making taxable supplies in the course of activities which should F61. . . be regarded as part of the activities of that business, the Commissioners may make and serve on him a supplementary direction referring to the earlier direction and the description of business specified in it and adding that person’s name to those of the persons named in the earlier direction with effect from—
(a)
the date on which he began to make those taxable supplies, or
(b)
if it was later, the date with effect from which the single taxable person referred to in the earlier direction became liable to be registered under this Schedule.
(5)
If, immediately before a direction (including a supplementary direction) is made under this paragraph, any person named in the direction is registered in respect of the taxable supplies made by him as mentioned in sub-paragraph (2) or (4) above, he shall cease to be liable to be so registered with effect from whichever is the later of—
(a)
the date with effect from which the single taxable person concerned became liable to be registered; and
(b)
the date of the direction.
(6)
In relation to a business specified in a direction under this paragraph, the persons named in the direction, together with any person named in a supplementary direction relating to that business (being the persons who together are to be treated as the taxable person), are in sub-paragraphs (7) and (8) below referred to as “the constituent members”.
(7)
Where a direction is made under this paragraph then, for the purposes of this Act—
(a)
the taxable person carrying on the business specified in the direction shall be registerable in such name as the persons named in the direction may jointly nominate by notice in writing given to the Commissioners not later than 14 days after the date of the direction or, in default of such a nomination, in such name as may be specified in the direction;
(b)
any supply of goods or services by or to one of the constituent members in the course of the activities of the taxable person shall be treated as a supply by or to that person;
(c)
any acquisition of goods from another member State by one of the constituent members in the course of the activities of the taxable person shall be treated as an acquisition by that person;
(d)
each of the constituent members shall be jointly and severally liable for any VAT due from the taxable person;
(e)
without prejudice to paragraph (d) above, any failure by the taxable person to comply with any requirement imposed by or under this Act shall be treated as a failure by each of the constituent members severally; and
(f)
subject to paragraphs (a) to (e) above, the constituent members shall be treated as a partnership carrying on the business of the taxable person and any question as to the scope of the activities of that business at any time shall be determined accordingly.
(8)
If it appears to the Commissioners that any person who is one of the constituent members should no longer be regarded as such for the purposes of paragraphs (d) and (e) of sub-paragraph (7) above and they give notice to that effect, he shall not have any liability by virtue of those paragraphs for anything done after the date specified in that notice and, accordingly, on that date he shall be treated as having ceased to be a member of the partnership referred to in paragraph (f) of that sub-paragraph.
3
A person who has become liable to be registered under this Schedule shall cease to be so liable at any time if the Commissioners are satisfied in relation to that time that he—
(a)
has ceased to make taxable supplies; or
(b)
is not at that time a person in relation to whom any of the conditions specified in paragraphs 1(1)(a) and (b) and (2)(a) and (b) above is satisfied.
4
(1)
Subject to sub-paragraph (2) below, a person who has become liable to be registered under this Schedule shall cease to be so liable at any time after being registered if the Commissioners are satisfied that the value of his taxable supplies in the period of one year then beginning will not exceed F62£71,000.
(2)
A person shall not cease to be liable to be registered under this Schedule by virtue of sub-paragraph (1) above if the Commissioners are satisfied that the reason the value of his taxable supplies will not exceed F62£71,000 is that in the period in question he will cease making taxable supplies, or will suspend making them for a period of 30 days or more.
(3)
In determining the value of a person’s supplies for the purposes of sub-paragraph (1) above, supplies of goods or services that are capital assets of the business in the course or furtherance of which they are supplied and any taxable supplies which would not be taxable supplies apart from section 7(4) shall be disregarded.
(4)
Where, apart from this sub-paragraph, an interest in, right over or licence to occupy any land would under sub-paragraph (3) above be disregarded for the purposes of sub-paragraph (1) above, it shall not be if it is supplied on a taxable supply which is not zero-rated.
Notification of liability and registration
5
(1)
A person who becomes liable to be registered by virtue of paragraph 1(1)(a) above shall notify the Commissioners of the liability within 30 days of the end of the relevant month.
(2)
The Commissioners shall register any such person (whether or not he so notifies them) with effect from the end of the month following the relevant month or from such earlier date as may be agreed between them and him.
(3)
In this paragraph “the relevant month”, in relation to a person who becomes liable to be registered by virtue of paragraph 1(1)(a) above, means the month at the end of which he becomes liable to be so registered.
6
(1)
A person who becomes liable to be registered by virtue of paragraph 1(1)(b) above shall notify the Commissioners of the liability before the end of the period by reference to which the liability arises.
(2)
The Commissioners shall register any such person (whether or not he so notifies them) with effect from the beginning of the period by reference to which the liability arises.
7
(1)
A person who becomes liable to be registered by virtue of paragraph 1(2) above shall notify the Commissioners of the liability within 30 days of the time when the business is transferred.
(2)
The Commissioners shall register any such person (whether or not he so notifies them) with effect from the time when the business is transferred.
8
Where a person becomes liable to be registered by virtue of paragraph 1(1)(a) above and by virtue of paragraph 1(1)(b) or 1(2) above at the same time, the Commissioners shall register him in accordance with paragraph 6(2) or 7(2) above, as the case may be, rather than paragraph 5(2) above.
Entitlement to be registered
9
Where a person who is not liable to be registered under this Act and is not already so registered satisfies the Commissioners that he—
(a)
makes taxable supplies; or
(b)
is carrying on a business and intends to make such supplies in the course or furtherance of that business,
they shall, if he so requests, register him with effect from the day on which the request is made or from such earlier date as may be agreed between them and him.
10
(1)
Where a person who is not liable to be registered under this Act and is not already so registered satisfies the Commissioners that he—
(a)
makes supplies within sub-paragraph (2) below; or
(b)
is carrying on a business and intends to make such supplies in the course or furtherance of that business,
and (in either case) is within sub-paragraph (3) below, they shall, if he so requests, register him with effect from the day on which the request is made or from such earlier date as may be agreed between them and him.
F63(2)
A supply is within this sub-paragraph if—
(a)
it is made outside the United Kingdom but would be a taxable supply if made in the United Kingdom; or
(b)
it is specified for the purposes of subsection (2) of section 26 in an order made under paragraph (c) of that subsection.
(3)
A person is within this sub-paragraph if—
(a)
he has a business establishment in the United Kingdom or his usual place of residence is in the United Kingdom; and
(b)
he does not make and does not intend to make taxable supplies.
(4)
For the purposes of this paragraph—
(a)
a person carrying on a business through a branch or agency in the United Kingdom shall be treated as having a business establishment in the United Kingdom, and
(b)
“usual place of residence”, in relation to a body corporate, means the place where it is legally constituted.
Notification of end of liability or entitlement etc
11
A person registered under paragraph 5, 6 or 9 above who ceases to make or have the intention of making taxable supplies shall notify the Commissioners of that fact within 30 days of the day on which he does so unless he would, when he so ceases, be otherwise liable or entitled to be registered under this Act if his registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded.
12
A person registered under paragraph 10 above who—
(a)
ceases to make or have the intention of making supplies within sub-paragraph (2) of that paragraph; or
(b)
makes or forms the intention of making taxable supplies,
shall notify the Commissioners of that fact within 30 days of the day on which he does so unless, in the case of a person ceasing as mentioned in sub-paragraph (a) above, he would, when he so ceases, be otherwise liable or entitled to be registered under this Act if his registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded.
Cancellation of registration
13
(1)
Subject to sub-paragraph (4) below, where a registered person satisfies the Commissioners that he is not liable to be registered under this Schedule, they shall, if he so requests, cancel his registration with effect from the day on which the request is made or from such later date as may be agreed between them and him.
(2)
Subject to sub-paragraph (5) below, where the Commissioners are satisfied that a registered person has ceased to be registrable, they may cancel his registration with effect from the day on which he so ceased or from such later date as may be agreed between them and him.
(3)
Where the Commissioners are satisfied that on the day on which a registered person was registered he was not registrable, they may cancel his registration with effect from that day.
(4)
The Commissioners shall not under sub-paragraph (1) above cancel a person’s registration with effect from any time unless they are satisfied that it is not a time when that person would be subject to a requirement to be registered under this Act.
(5)
The Commissioners shall not under sub-paragraph (2) above cancel a person’s registration with effect from any time unless they are satisfied that it is not a time when that person would be subject to a requirement, or entitled, to be registered under this Act.
(6)
In determining for the purposes of sub-paragraph (4) or (5) above whether a person would be subject to a requirement, or entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when he is already registered or when he is so liable under any other provision shall be disregarded.
(7)
In this paragraph, any reference to a registered person is a reference to a person who is registered under this Schedule.
F64(8)
This paragraph is subject to paragraph 18 of Schedule 3B (cancellation of registration under this Schedule of persons seeking to be registered under that Schedule, etc).
Exemption from registration
14
(1)
Notwithstanding the preceding provisions of this Schedule, where a person who makes or intends to make taxable supplies satisfies the Commissioners that any such supply is zero-rated or would be zero-rated if he were a taxable person, they may, if he so requests and they think fit, exempt him from registration under this Schedule until it appears to them that the request should no longer be acted upon or is withdrawn.
(2)
Where there is a material change in the nature of the supplies made by a person exempted under this paragraph from registration under this Schedule, he shall notify the Commissioners of the change—
(a)
within 30 days of the date on which it occurred; or
(b)
if no particular day is identifiable as the day on which it occurred, within 30 days of the end of the quarter in which it occurred.
(3)
Where there is a material alteration in any quarter in the proportion of taxable supplies of such a person that are zero-rated, he shall notify the Commissioners of the alteration within 30 days of the end of the quarter.
Power to vary specified sums by order
15
The Treasury may by order substitute for any of the sums for the time being specified in this Schedule such greater sums as they think fit.
Supplementary
16
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
Any notification required under this Schedule shall be made in such form and shall contain such particulars as the Commissioners may by regulations prescribe.
18
In this Schedule “registrable” means liable or entitled to be registered under this Schedule.
19
References in this Schedule to supplies are references to supplies made in the course or furtherance of a business.
SCHEDULE 2 Registration in respect of supplies from other member States
Liability to be registered
1
(1)
A person who—
(a)
is not registered under this Act; and
(b)
is not liable to be registered under Schedule 1,
becomes liable to be registered under this Schedule on any day if, in the period beginning with 1st January of the year in which that day falls, that person has made relevant supplies whose value exceeds £70,000.
(2)
A person who is not registered or liable to be registered as mentioned in sub-paragraph (1)(a) and (b) above becomes liable to be registered under this Schedule where—
(a)
that person has exercised any option, in accordance with the law of any other member State where he is taxable, for treating relevant supplies made by him as taking place outside that member State;
(b)
the supplies to which the option relates involve the removal of goods from that member State and, apart from the exercise of the option, would be treated, in accordance with the law of that member State, as taking place in that member State; and
(c)
that person makes a relevant supply at a time when the option is in force in relation to him.
(3)
A person who is not registered or liable to be registered as mentioned in sub-paragraph (1)(a) and (b) above becomes liable to be registered under this Schedule if he makes a supply in relation to which the following conditions are satisfied, that is to say—
(a)
it is a supply of goods subject to a duty of excise;
(b)
it involves the removal of the goods to the United Kingdom by or under the directions of the person making the supply;
(c)
it is a transaction in pursuance of which the goods are acquired in the United Kingdom from another member State by a person who is not a taxable person;
(d)
it is made on or after 1st January 1993 and in the course or furtherance of a business carried on by the supplier; and
(e)
it is not anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) or 6 of Schedule 4.
(4)
A person shall be treated as having become liable to be registered under this Schedule at any time when he would have become so liable under the preceding provisions of this paragraph but for any registration which is subsequently cancelled under paragraph 6(2) below, paragraph 13(3) of Schedule 1 F65, paragraph 6(3) of Schedule 3 or paragraph 6(2) of Schedule 3A.
(5)
A person shall not cease to be liable to be registered under this Schedule except in accordance with paragraph 2 below.
(6)
In determining for the purposes of this paragraph the value of any relevant supplies, so much of the consideration for any supply as represents any liability of the supplier, under the law of another member State, for VAT on that supply shall be disregarded.
F66(7)
For the purposes of sub-paragraphs (1) and (2) above supplies to which section 18B(4) (last acquisition or supply of goods before removal from fiscal warehousing) applies shall be disregarded.
2
(1)
Subject to sub-paragraph (2) below, a person who has become liable to be registered under this Schedule shall cease to be so liable if at any time—
(a)
the relevant supplies made by him in the year ending with 31st December last before that time did not have a value exceeding £70,000 and did not include any supply in relation to which the conditions mentioned in paragraph 1(3) above were satisfied; and
(b)
the Commissioners are satisfied that the value of his relevant supplies in the year immediately following that year will not exceed £70,000 and that those supplies will not include a supply in relation to which those conditions are satisfied.
(2)
A person shall not cease to be liable to be registered under this Schedule at any time when such an option as is mentioned in paragraph 1(2) above is in force in relation to him.
Notification of liability and registration
3
(1)
A person who becomes liable to be registered under this Schedule shall notify the Commissioners of the liability within the period of 30 days after the day on which the liability arises.
(2)
The Commissioners shall register any such person (whether or not he so notifies them) with effect from the day on which the liability arose or from such earlier time as may be agreed between them and him.
Request to be registered
4
(1)
Where a person who is not liable to be registered under this Act and is not already so registered—
(a)
satisfies the Commissioners that he intends—
(i)
to exercise an option such as is mentioned in paragraph 1(2) above and, from a specified date, to make relevant supplies to which that option will relate;
(ii)
from a specified date to make relevant supplies to which any such option that he has exercised will relate; or
(iii)
from a specified date to make supplies in relation to which the conditions mentioned in paragraph 1(3) above will be satisfied; and
(b)
requests to be registered under this Schedule,
the Commissioners may, subject to such conditions as they think fit to impose, register him with effect from such date as may be agreed between them and him.
(2)
Conditions imposed under sub-paragraph (1) above—
(a)
may be so imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph; and
(b)
may, whenever imposed, be subsequently varied by the Commissioners.
(3)
Where a person who is entitled to be registered under paragraph 9 or 10 of Schedule 1 requests registration under this paragraph, he shall be registered under that Schedule, and not under this Schedule.
Notification of matters affecting continuance of registration
5
(1)
Any person registered under this Schedule who ceases to be registrable under this Act shall notify the Commissioners of that fact within 30 days of the day on which he does so.
(2)
A person registered under paragraph 4 above by reference to any intention of his to exercise any option or to make supplies of any description shall notify the Commissioners within 30 days of exercising that option or, as the case may be, of the first occasion after his registration when he makes such a supply, that he has exercised the option or made such a supply.
(3)
A person who has exercised such an option as is mentioned in paragraph 1(2) above which, as a consequence of its revocation or otherwise, ceases to have effect in relation to any relevant supplies by him shall notify the Commissioners, within 30 days of the option’s ceasing so to have effect, that it has done so.
(4)
For the purposes of this paragraph, a person ceases to be registrable under this Act where—
(a)
he ceases to be a person who would be liable or entitled to be registered under this Act if his registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded; or
(b)
in the case of a person who (having been registered under paragraph 4 above) has not been such a person during the period of his registration, he ceases to have any such intention as is mentioned in sub-paragraph (1)(a) of that paragraph.
Cancellation of registration
6
(1)
Subject to paragraph 7 below, where a person registered under this Schedule satisfies the Commissioners that he is not liable to be so registered, they shall, if he so requests, cancel his registration with effect from the day on which the request is made or from such later date as may be agreed between them and him.
(2)
Where the Commissioners are satisfied that, on the day on which a person was registered under this Schedule, he—
(a)
was not liable to be registered under this Schedule; and
(b)
in the case of a person registered under paragraph 4 above, did not have the intention by reference to which he was registered,
they may cancel his registration with effect from that day.
(3)
Subject to paragraph 7 below, where the Commissioners are satisfied that a person who has been registered under paragraph 4 above and is not for the time being liable to be registered under this Schedule—
(a)
has not, by the date specified in his request to be registered, begun to make relevant supplies, exercised the option in question or, as the case may be, begun to make supplies in relation to which the conditions mentioned in paragraph 1(3) above are satisfied; or
(b)
has contravened any condition of his registration,
they may cancel his registration with effect from the date so specified or, as the case may be, the date of the contravention or from such later date as may be agreed between them and him.
Conditions of cancellation
7
(1)
The Commissioners shall not, under paragraph 6(1) above, cancel a person’s registration with effect from any time unless they are satisfied that it is not a time when that person would be subject to a requirement to be registered under this Act.
(2)
The Commissioners shall not, under paragraph 6(3) above, cancel a person’s registration with effect from any time unless they are satisfied that it is not a time when that person would be subject to a requirement, or entitled, to be registered under this Act.
(3)
The registration of a person who has exercised such an option as is mentioned in paragraph 1(2) above shall not be cancelled with effect from any time before the 1st January which is, or next follows, the second anniversary of the date on which his registration took effect.
(4)
In determining for the purposes of this paragraph whether a person would be subject to a requirement, or entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when he is already registered or when he is so liable under any other provision shall be disregarded.
Power to vary specified sums by order
8
The Treasury may by order substitute for any of the sums for the time being specified in this Schedule such greater sums as they think fit.
Supplementary
9
Any notification required under this Schedule shall be made in such form and shall contain such particulars as the Commissioners may by regulations prescribe.
10
For the purposes of this Schedule a supply of goods is a relevant supply where—
(a)
the supply involves the removal of the goods to the United Kingdom by or under the directions of the person making the supply;
(b)
the supply does not involve the installation or assembly of the goods at a place in the United Kingdom;
(c)
the supply is a transaction in pursuance of which goods are acquired in the United Kingdom from another member State by a person who is not a taxable person;
(d)
the supply is made on or after 1st January 1993 and in the course or furtherance of a business carried on by the supplier; and
(e)
the supply is neither an exempt supply nor a supply of goods which are subject to a duty of excise or consist in a new means of transport and is not anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) or 6 of Schedule 4.
SCHEDULE 3 Registration in respect of acquisitions from other member States
Liability to be registered
1
(1)
A person who—
(a)
is not registered under this Act; and
(b)
is not liable to be registered under Schedule 1 or 2,
becomes liable to be registered under this Schedule at the end of any month if, in the period beginning with 1st January of the year in which that month falls, that person has made relevant acquisitions whose value exceeds F67£73,000.
(2)
A person who is not registered or liable to be registered as mentioned in sub-paragraph (1)(a) and (b) above becomes liable to be registered under this Schedule at any time if there are reasonable grounds for believing that the value of his relevant acquisitions in the period of 30 days then beginning will exceed F67£73,000.
(3)
A person shall be treated as having become liable to be registered under this Schedule at any time when he would have become so liable under the preceding provisions of this paragraph but for any registration which is subsequently cancelled under paragraph 6(3) below, paragraph 13(3) of Schedule 1 F68, paragraph 6(2) of Schedule 2 or paragraph 6(2) of Schedule 3A.
(4)
A person shall not cease to be liable to be registered under this Schedule except in accordance with paragraph 2 below.
(5)
In determining the value of any person’s relevant acquisitions for the purposes of this paragraph, so much of the consideration for any acquisition as represents any liability of the supplier, under the law of another member State, for VAT on the transaction in pursuance of which the acquisition is made, shall be disregarded.
F69(6)
In determining the value of a person’s acquisitions for the purposes of sub-paragraph (1) or (2) above, acquisitions to which section 18(B)(4) (last acquisition or supply of goods before removal from fiscal warehousing) applies shall be disregarded.
2
(1)
Subject to sub-paragraph (2) below, a person who has become liable to be registered under this Schedule shall cease to be so liable if at any time—
(a)
his relevant acquisitions in the year ending with 31st December last before that time did not have a value exceeding F70£73,000; and
(b)
the Commissioners are satisfied that the value of his relevant acquisitions in the year immediately following that year will not exceed F70£73,000.
(2)
A person shall not cease to be liable to be registered under this Schedule at any time if there are reasonable grounds for believing that the value of that person’s relevant acquisitions in the period of 30 days then beginning will exceed F71£73,000.
Notification of liability and registration
3
(1)
A person who becomes liable to be registered under this Schedule shall notify the Commissioners of the liability—
(a)
in the case of a liability under sub-paragraph (1) of paragraph 1 above, within 30 days of the end of the month when he becomes so liable; and
(b)
in the case of a liability under sub-paragraph (2) of that paragraph, before the end of the period by reference to which the liability arises.
(2)
The Commissioners shall register any such person (whether or not he so notifies them) with effect from the relevant time or from such earlier time as may be agreed between them and him.
(3)
In this paragraph “the relevant time”—
(a)
in a case falling within sub-paragraph (1)(a) above, means the end of the month following the month at the end of which the liability arose; and
(b)
in a case falling within sub-paragraph (1)(b), means the beginning of the period by reference to which the liability arose.
Entitlement to be registered etc
4
(1)
Where a person who is not liable to be registered under this Act and is not already so registered satisfies the Commissioners that he makes relevant acquisitions, they shall, if he so requests, register him with effect from the day on which the request is made or from such earlier date as may be agreed between them and him.
(2)
Where a person who is not liable to be registered under this Act and is not already so registered—
(a)
satisfies the Commissioners that he intends to make relevant acquisitions from a specified date; and
(b)
requests to be registered under this Schedule,
the Commissioners may, subject to such conditions as they think fit to impose, register him with effect from such date as may be agreed between them and him.
(3)
Conditions imposed under sub-paragraph (2) above—
(a)
may be so imposed wholly or partly by reference to, or without reference to, any conditions prescribed for the purposes of this paragraph, and
(b)
may, whenever imposed, be subsequently varied by the Commissioners.
(4)
Where a person who is entitled to be registered under paragraph 9 or 10 of Schedule 1 requests registration under this paragraph, he shall be registered under that Schedule, and not under this Schedule.
Notification of matters affecting continuance of registration
5
(1)
Any person registered under this Schedule who ceases to be registrable under this Act shall notify the Commissioners of that fact within 30 days of the day on which he does so.
(2)
A person registered under paragraph 4(2) above shall notify the Commissioners, within 30 days of the first occasion after his registration when he makes a relevant acquisition, that he has done so.
(3)
For the purposes of this paragraph a person ceases to be registrable under this Act where—
(a)
he ceases to be a person who would be liable or entitled to be registered under this Act if his registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded; or
(b)
in the case of a person who (having been registered under paragraph 4(2) above) has not been such a person during the period of his registration, he ceases to have any intention of making relevant acquisitions.
Cancellation of registration
6
(1)
Subject to paragraph 7 below, where a person registered under this Schedule satisfies the Commissioners that he is not liable to be so registered, they shall, if he so requests, cancel his registration with effect from the day on which the request is made or from such later date as may be agreed between them and him.
(2)
Subject to paragraph 7 below, where the Commissioners are satisfied that a person registered under this Schedule has ceased since his registration to be registrable under this Schedule, they may cancel his registration with effect from the day on which he so ceased or from such later date as may be agreed between them and him.
(3)
Where the Commissioners are satisfied that, on the day on which a person was registered under this Schedule, he—
(a)
was not registrable under this Schedule; and
(b)
in the case of a person registered under paragraph 4(2) above, did not have the intention by reference to which he was registered,
they may cancel his registration with effect from that day.
(4)
Subject to paragraph 7 below, where the Commissioners are satisfied that a person who has been registered under paragraph 4(2) above and is not for the time being liable to be registered under this Schedule—
(a)
has not begun, by the date specified in his request to be registered, to make relevant acquisitions; or
(b)
has contravened any condition of his registration,
they may cancel his registration with effect from the date so specified or, as the case may be, the date of the contravention or from such later date as may be agreed between them and him.
(5)
For the purposes of this paragraph a person is registrable under this Schedule at any time when he is liable to be registered under this Schedule or is a person who makes relevant acquisitions.
Conditions of cancellation
7
(1)
The Commissioners shall not, under paragraph 6(1) above, cancel a person’s registration with effect from any time unless they are satisfied that it is not a time when that person would be subject to a requirement to be registered under this Act.
(2)
The Commissioners shall not, under paragraph 6(2) or (4) above, cancel a person’s registration with effect from any time unless they are satisfied that it is not a time when that person would be subject to a requirement, or entitled, to be registered under this Act.
(3)
Subject to sub-paragraph (4) below, the registration of a person who—
(a)
is registered under paragraph 4 above; or
(b)
would not, if he were not registered, be liable or entitled to be registered under any provision of this Act except paragraph 4 above,
shall not be cancelled with effect from any time before the 1st January which is, or next follows, the second anniversary of the date on which his registration took effect.
(4)
Sub-paragraph (3) above does not apply to cancellation under paragraph 6(3) or (4) above.
(5)
In determining for the purposes of this paragraph whether a person would be subject to a requirement, or entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when he is already registered or when he is so liable under any other provision shall be disregarded.
Exemption from registration
8
(1)
Notwithstanding the preceding provisions of this Schedule, where a person who makes or intends to make relevant acquisitions satisfies the Commissioners that any such acquisition would be an acquisition in pursuance of a transaction which would be zero-rated if it were a taxable supply by a taxable person, they may, if he so requests and they think fit, exempt him from registration under this Schedule until it appears to them that the request should no longer be acted upon or is withdrawn.
(2)
Where a person who is exempted under this paragraph from registration under this Schedule makes any relevant acquisition in pursuance of any transaction which would, if it were a taxable supply by a taxable person, be chargeable to VAT otherwise than as a zero-rated supply, he shall notify the Commissioners of the change within 30 days of the date on which he made the acquisition.
Power to vary specified sums by order
9
The Treasury may by order substitute for any of the sums for the time being specified in this Schedule such greater sums as they think fit.
Supplementary
10
Any notification required under this Schedule shall be made in such form and shall contain such particulars as the Commissioners may by regulations prescribe.
11
For the purposes of this Schedule an acquisition of goods from another member State is a relevant acquisition where—
(a)
it is a taxable acquisition of goods other than goods which are subject to a duty of excise or consist in a new means of transport;
(b)
it is an acquisition otherwise than in pursuance of a taxable supply and is treated, for the purposes of this Act, as taking place in the United Kingdom; and
(c)
the event which, in relation to that acquisition, is the first relevant event for the purposes of taxing that acquisition occurs on or after 1st January 1993.
F72SCHEDULE 3A Registration in respect of disposals of assets for which a VAT repayment is claimed
Liability to be registered
1
(1)
A person who is not registered under this Act, and is not liable to be registered under Schedule 1, 2 or 3, becomes liable to be registered under this Schedule at any time—
(a)
if he makes relevant supplies; or
(b)
if there are reasonable grounds for believing that he will make such supplies in the period of 30 days then beginning.
(2)
A person shall be treated as having become liable to be registered under this Schedule at any time when he would have become so liable under sub-paragraph (1) above but for any registration which is subsequently cancelled under paragraph 6(2) below, paragraph 13(3) of Schedule 1, paragraph 6(2) of Schedule 2 or paragraph 6(3) of Schedule 3.
(3)
A person shall not cease to be liable to be registered under this Schedule except in accordance with paragraph 2 below.
2
A person who has become liable to be registered under this Schedule shall cease to be so liable at any time if the Commissioners are satisfied that he has ceased to make relevant supplies.
Notification of liability and registration
3
(1)
A person who becomes liable to be registered by virtue of paragraph 1(1)(a) above shall notify the Commissioners of the liability before the end of the period of 30 days beginning with the day on which the liability arises.
(2)
The Commissioners shall register any such person (whether or not he so notifies them) with effect from the beginning of the day on which the liability arises.
4
(1)
A person who becomes liable to be registered by virtue of paragraph 1(1)(b) above shall notify the Commissioners of the liability before the end of the period by reference to which the liability arises.
(2)
The Commissioners shall register any such person (whether or not he so notifies them) with effect from the beginning of the period by reference to which the liability arises.
Notification of end of liability
5
(1)
Subject to sub-paragraph (2) below, a person registered under paragraph 3 or 4 above who ceases to make or have the intention of making relevant supplies shall notify the Commissioners of that fact within 30 days of the day on which he does so.
(2)
Sub-paragraph (1) above does not apply if the person would, when he so ceases, be otherwise liable or entitled to be registered under this Act if his registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded.
Cancellation of registration
6
(1)
Subject to sub-paragraph (3) below, where the Commissioners are satisfied that a registered person has ceased to be liable to be registered under this Schedule, they may cancel his registration with effect from the day on which he so ceased or from such later date as may be agreed between them and him.
(2)
Where the Commissioners are satisfied that on the day on which a registered person was registered he was not registrable, they may cancel his registration with effect from that day.
(3)
The Commissioners shall not under sub-paragraph (1) above cancel a person’s registration with effect from any time unless they are satisfied that it is not a time when that person would be subject to a requirement, or entitled, to be registered under this Act.
(4)
In determining for the purposes of sub-paragraph (3) above whether a person would be subject to a requirement, or entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when he is already registered or when he is so liable under any other provision shall be disregarded.
Exemption from registration
7
(1)
Notwithstanding the preceding provisions of this Schedule, where a person who makes or intends to make relevant supplies satisfies the Commissioners that any such supply is zero-rated or would be zero-rated if he were a taxable person, they may, if he so requests and they think fit, exempt him from registration under this Schedule.
(2)
Where there is a material change in the nature of the supplies made by a person exempted under this paragraph from registration under this Schedule, he shall notify the Commissioners of the change—
(a)
within 30 days of the date on which the change occurred; or
(b)
if no particular date is identifiable as the day on which it occurred, within 30 days of the end of the quarter in which it occurred.
(3)
Where there is a material alteration in any quarter in the proportion of relevant supplies of such a person that are zero-rated, he shall notify the Commissioners of the alteration within 30 days of the end of the quarter.
(4)
If it appears to the Commissioners that a request under sub-paragraph (1) above should no longer have been acted upon on or after any day, or has been withdrawn on any day, they shall register the person who made the request with effect from that day.
Supplementary
8
Any notification required under this Schedule shall be made in such form and shall contain such particulars as the Commissioners may by regulations prescribe.
9
(1)
For the purposes of this Schedule a supply of goods is a relevant supply where—
(a)
the supply is a taxable supply;
(b)
the goods are assets of the business in the course or furtherance of which they are supplied; and
(c)
the person by whom they are supplied, or a predecessor of his, has received or claimed, or is intending to claim, a repayment of VAT on the supply to him, or the importation by him, of the goods or of anything comprised in them.
(2)
In relation to any goods, a person is the predecessor of another for the purposes of this paragraph if—
(a)
that other person is a person to whom he has transferred assets of his business by a transfer of that business, or part of it, as a going concern;
(b)
those assets consisted of or included those goods; and
(c)
the transfer of the assets is one falling by virtue of an order under section 5(3) (or under an enactment re-enacted in section 5(3)) to be treated as neither a supply of goods nor a supply of services;
and the reference in this paragraph to a person’s predecessor includes references to the predecessors of his predecessor through any number of transfers.
(3)
The reference in this paragraph to a repayment of VAT is a reference to such a repayment under a scheme embodied in regulations made under section 39.
F73SCHEDULE 3BSupply of electronic services in member States: special accounting scheme
Part 1Registration
The register
1
Persons registered under this Schedule are to be registered in a single register kept by the Commissioners for the purposes of this Schedule.
Persons who may be registered
2
(1)
A person may be registered under this Schedule if he satisfies the following conditions.
(2)
Condition 1 is that the person makes or intends to make qualifying supplies in the course of a business carried on by him.
(3)
Condition 2 is that the person has neither his business establishment nor a fixed establishment in the United Kingdom or in another member State in relation to any supply of goods or services.
(4)
Condition 3 is that the person is not—
(a)
registered under this Act,
(b)
identified for the purposes of VAT in accordance with the law of another member State, or
(c)
registered under an Act of Tynwald for the purposes of any tax imposed by or under an Act of Tynwald which corresponds to VAT.
(5)
Condition 4 is that the person—
(a)
is not required to be registered or identified as mentioned in condition 3, or
(b)
is required to be so registered or identified, but solely by virtue of the fact that he makes or intends to make qualifying supplies.
(6)
Condition 5 is that the person is not identified under any provision of the law of another member State which implements Article 26c.
(7)
In this Schedule, “ Article 26c ” means Article 26c of the 1977 VAT Directive (which is inserted by Article 1(3) of the 2002 VAT Directive).
(8)
References in this Schedule to a person’s being registered under this Act do not include a reference to that person’s being registered under this Schedule.
Qualifying supplies
3
In this Schedule, “ qualifying supply ” means a supply of electronically supplied services (within the meaning of paragraph 7C of Schedule 5) to a person who—
(a)
belongs in the United Kingdom or another member State, and
(b)
receives those services otherwise than for the purposes of a business carried on by him.
Registration request
4
(1)
If a person—
(a)
satisfies the Commissioners that the conditions in paragraph 2 above are satisfied in his case, and
(b)
makes a request in accordance with this paragraph (a “ registration request ”),
the Commissioners must register him under this Schedule.
(2)
Sub-paragraph (1) above is subject to paragraph 9 below.
(3)
A registration request must contain the following particulars—
(a)
the name of the person making the request;
(b)
his postal address;
(c)
his electronic addresses (including any websites);
(d)
where he has been allocated a number by the tax authorities in the country in which he belongs, that number;
(e)
the date on which he began, or intends to begin, making qualifying supplies.
(4)
A registration request must include a statement that the person making the request is not—
(a)
registered under this Act,
(b)
identified for the purposes of VAT in accordance with the law of another member State, or
(c)
registered under an Act of Tynwald for the purposes of any tax imposed by or under an Act of Tynwald which corresponds to VAT.
(5)
A registration request must be made by such electronic means, and in such manner, as the Commissioners may direct or may by regulations prescribe.
Date on which registration takes effect
5
(1)
Where a person is registered under this Schedule, his registration takes effect—
(a)
on the date on which his registration request is made, or
(b)
on such earlier or later date as may be agreed between him and the Commissioners.
(2)
For the purposes of sub-paragraph (1) above—
(a)
no registration is to take effect before 1st July 2003, and
(b)
registration requests made before that date are to be treated as if they were made on that date.
Registration number
6
On registering a person under this Schedule, the Commissioners must—
(a)
allocate a registration number to him, and
(b)
notify him electronically of the number.
Obligation to notify changes
7
(1)
A person who has made a registration request must notify the Commissioners if subsequently—
(a)
there is a change in any of the particulars contained in his request in accordance with paragraph 4(3) above,
(b)
he ceases to make, or to have the intention of making, qualifying supplies, or
(c)
he ceases to satisfy the conditions in any of sub-paragraphs (3) to (6) of paragraph 2 above.
(2)
A notification under this paragraph must be given within the period of 30 days beginning with the date of the change of particulars or of the cessation.
(3)
A notification under this paragraph must be given by such electronic means, and in such manner, as the Commissioners may direct or may by regulations prescribe.
Cancellation of registration
8
(1)
The Commissioners must cancel a person’s registration under this Schedule if—
(a)
he notifies them that he has ceased to make, or to have the intention of making, qualifying supplies,
(b)
they otherwise determine that he has ceased to make, or to have the intention of making, qualifying supplies,
(c)
he notifies them that he has ceased to satisfy the conditions in any of sub-paragraphs (3) to (6) of paragraph 2 above,
(d)
they otherwise determine that he has ceased to satisfy any of those conditions, or
(e)
they determine that he has persistently failed to comply with his obligations under this Schedule.
(2)
In a case falling within sub-paragraph (1)(a) or (c) above, cancellation of a person’s registration under this paragraph takes effect—
(a)
on the date on which the notification is received, or
(b)
on such earlier or later date as may be agreed between him and the Commissioners.
(3)
In a case falling within sub-paragraph (1)(b), (d) or (e) above, cancellation of a person’s registration under this paragraph takes effect—
(a)
on the date on which the determination is made, or
(b)
on such earlier or later date as the Commissioners may in his particular case direct.
Registration after cancellation for persistent default
9
(1)
The Commissioners—
(a)
are not required by paragraph 4(1) above to register a person under this Schedule if he is a persistent defaulter, but
(b)
shall have the power to do so.
(2)
In this paragraph, “ persistent defaulter ” means a person—
(a)
whose previous registration under this Schedule has been cancelled under paragraph 8(1)(e) above (persistent failure to comply with obligations under this Schedule), or
(b)
who has been excluded from the identification register under any provision of the law of another member State which implements Article 26c(B)(4)(d) of the 1977 VAT Directive (persistent failure to comply with rules concerning the special scheme).
Part 2 Obligations following registration, etc
Liability for VAT
10
(1)
A person is liable to pay VAT under and in accordance with this Schedule if—
(a)
he makes a qualifying supply, and
(b)
he is registered under this Schedule when he makes the supply.
(2)
The amount of VAT which a person is liable to pay by virtue of this Schedule on any qualifying supply is to be determined in accordance with sub-paragraphs (3) and (4) below.
(3)
If the qualifying supply is treated as made in the United Kingdom, the amount is the amount of VAT that would have been charged on the supply under this Act if the person had been registered under this Act when he made the supply.
(4)
If the qualifying supply is treated as made in another member State, the amount is the amount of VAT that would have been charged on the supply in accordance with the law of that member State if the person had been identified for the purposes of VAT in that member State when he made the supply.
(5)
Where a person is liable to pay VAT by virtue of this Schedule—
(a)
any amount falling to be determined in accordance with sub-paragraph (3) above is to be regarded for the purposes of this Act as VAT charged in accordance with this Act, and
(b)
any amount falling to be determined in accordance with sub-paragraph (4) above in relation to another member State is to be regarded for those purposes as VAT charged in accordance with the law of that member State.
Obligation to submit special accounting returns
11
(1)
A person who is, or has been, registered under this Schedule must submit a return (a “ special accounting return ”) to the Controller for each reporting period.
(2)
Each quarter for the whole or any part of which a person is registered under this Schedule is a “ reporting period ” in the case of that person.
(3)
The special accounting return must state the person’s registration number.
(4)
For each member State in which the person is treated as having made qualifying supplies for the reporting period, the special accounting return must specify—
(a)
the total value of his qualifying supplies treated as made in that member State in that period, apart from the VAT which he is liable to pay by virtue of this Schedule in respect of those supplies,
(b)
the rate of VAT applicable to those supplies by virtue of sub-paragraph (3) or (4) (as the case may be) of paragraph 10 above, and
(c)
the total amount of VAT payable by him by virtue of this Schedule in respect of those supplies in that period.
(5)
The special accounting return must state the total amount of VAT which the person is liable to pay by virtue of this Schedule in respect of all qualifying supplies treated as made by him in all member States in the reporting period.
(6)
If a person is registered under this Schedule for part only of a reporting period, references in this paragraph to his qualifying supplies in that period are references to his qualifying supplies in that part of that period.
(7)
In this Schedule, “ the Controller ” means the Controller, Customs and Excise Value Added Tax Central Unit.
Further obligations with respect to special accounting returns
12
(1)
A special accounting return must set out in sterling the amounts referred to in paragraph 11 above.
(2)
Any conversion from one currency into another for the purposes of sub-paragraph (1) above shall be made by using the exchange rates published by the European Central Bank—
(a)
for the last day of the reporting period to which the special accounting return relates, or
(b)
if no such rate is published for that day, for the next day for which such a rate is published.
(3)
A special accounting return must be submitted to the Controller within the period of 20 days after the last day of the reporting period to which it relates.
(4)
A special accounting return must be submitted by such electronic means, and in such manner, as the Commissioners may direct or may by regulations prescribe.
Payment of VAT
13
(1)
A person who is required to submit a special accounting return must, at the same time as he submits the return, pay to the Controller in sterling the amount referred to in paragraph 11(5) above in respect of the reporting period to which the return relates.
(2)
A payment under this paragraph must be made in such manner as the Commissioners may direct or may by regulations prescribe.
Obligations to keep and produce records
14
(1)
A person must keep records of the transactions which he enters into for the purposes of, or in connection with, qualifying supplies made by him at any time when he is registered under this Schedule.
(2)
The records to be kept must be such as will enable the tax authorities for the member State in which a qualifying supply is treated as made to determine whether any special accounting return which is submitted in respect of that supply is correct.
(3)
Any records required to be kept must be made available—
(a)
to the tax authorities for the member State in which the qualifying supply to which the records relate was treated as made, if they so request, or
(b)
to the Commissioners, if they so request.
(4)
Records must be made available electronically under sub-paragraph (3) above.
(5)
The records relating to a transaction must be maintained for a period of ten years beginning with the 1st January following the date on which the transaction was entered into.
Commissioners' power to request production of records
15
(1)
The Commissioners may request a person to make available to them electronically records of the transactions entered into by him for the purposes of, or in connection with, qualifying supplies to which this paragraph applies.
(2)
This paragraph applies to qualifying supplies which—
(a)
are treated as made in the United Kingdom, and
(b)
are made by the person while he is identified under any provision of the law of another member State which implements Article 26c.
Part 3 Understatements and overstatements of UKVAT
Understatement or overstatement of UK VAT in special scheme return
16
(1)
If the Commissioners consider that a person who is or has been a participant in the special scheme has submitted a special scheme return which understates his liability to UK VAT , they may give him a notice—
(a)
identifying the return in which they consider that the understatement was made,
(b)
specifying the amount by which they consider that the person’s liability to UK VAT has been understated, and
(c)
requesting him to pay that amount to the Controller within the period of 30 days beginning with the date on which the notice is given.
(2)
If the Commissioners consider that a person who is or has been a participant in the special scheme has submitted a special scheme return which overstates his liability to UK VAT , they may give him a notice—
(a)
identifying the return in which they consider that the overstatement was made, and
(b)
specifying the amount by which they consider that the person’s liability to UK VAT has been overstated.
(3)
Where the Commissioners give a person a notice under sub-paragraph (2) above, they are liable to pay him the amount specified in the notice.
(4)
No notice under this paragraph may be given more than 3 years after the end of the period for which the special scheme return in question was made.
(5)
In this Schedule, “ participant in the special scheme ” means a person who—
(a)
is registered under this Schedule, or
(b)
is identified under any provision of the law of another member State which implements Article 26c.
(6)
In this paragraph—
“ special scheme return ” means—
(a)
a special accounting return; or
(b)
a value added tax return submitted to the tax authorities of another member State;
“ UKVAT ” means VAT which a person is liable to pay (whether in the United Kingdom or another member State) in respect of qualifying supplies treated as made in the United Kingdom at a time when he is or was a participant in the special scheme;
“ value added tax return ”, in relation to another member State, means any value added tax return required to be submitted under any provision of the law of that member State which implements Article 26c(B)(5) of the 1977 VAT Directive.
Part 4 Application of provisions relating to VAT
Registration under this Act
17
Notwithstanding any provision in this Act to the contrary, a participant in the special scheme is not required to be registered under this Act by virtue of making qualifying supplies.
De-registration
18
Where a person who is registered under Schedule 1 satisfies the Commissioners that he intends to apply for—
(a)
registration under this Schedule, or
(b)
identification under any provision of the law of another member State which implements Article 26c,
they may, if he so requests, cancel his registration under Schedule 1 with effect from the day on which the request is made or from such later date as may be agreed between him and the Commissioners.
VAT representatives
19
Section 48(1) ( VAT representatives) does not permit the Commissioners to direct a participant in the special scheme to appoint a VAT representative.
Appeals
20
(1)
An appeal shall lie to a tribunal with respect to any of the following—
(a)
the registration or cancellation of the registration of any person under this Schedule;
(b)
a decision of the Commissioners to give a notice under sub-paragraph (1) of paragraph 16 above;
(c)
the amount specified in any such notice or in a notice under sub-paragraph (2) of that paragraph.
F74(2)
Part 5 (appeals), and any order or regulations under that Part, have effect as if an appeal under this paragraph were an appeal which lies to the tribunal under section 83(1) (but not under any particular paragraph of that subsection).
Payments on account of non-UK VAT to other member States
21
(1)
Neither—
(a)
paragraph 1(2) of Schedule 11, nor
F75(b)
section 44 of the Commissioners for Revenue and Customs Act 2005,
applies to money or securities for money collected or received for or on account of VAT if required to be paid to another member State by virtue of the VAT Co-operation Regulation.
(2)
In sub-paragraph (1) above, “ the VAT Co-operation Regulation ” means the Council Regulation of 27 January 1992 on administrative co-operation in the field of indirect taxation ( VAT ) (218/92/ EEC ), as amended by the Council Regulation of 7 May 2002 (792/2002/ EC ) (which temporarily amends the VAT Co-operation Regulation as regards additional measures regarding electronic commerce).
Refund of UK VAT
22
(1)
The provisions which give effect to the 1986 VAT Refund Directive in the United Kingdom have effect in relation to a participant in the special scheme, but with the following modifications.
(2)
The provision which gives effect to Article 2(1) of the 1986 VAT Refund Directive (as at 9th April 2003, see regulation 186 of the Value Added Tax Regulations 1995) shall apply in relation to a participant in the special scheme, but only so as to entitle him to a refund of VAT charged on—
(a)
goods imported by him into the United Kingdom, and
(b)
supplies made to him in the United Kingdom,
in connection with the making by him of qualifying supplies while he is a participant in the special scheme.
(3)
The following provisions shall be omitted.
(4)
The first provision is that which gives effect to Article 1(1) of the 1986 VAT Refund Directive, so far as it requires a member State to prevent a person who is deemed to have supplied services in that member State during a period from being granted a refund of VAT for that period (as at 9th April 2003, see regulation 188(2)(b) of the Value Added Tax Regulations 1995).
(5)
The second provision is that which gives effect to Article 2(2) of the 1986 VAT Refund Directive (which permits member States to make refunds conditional upon the granting by third States of comparable advantages regarding turnover taxes: as at 9th April 2003, see regulation 188(1) of the Value Added Tax Regulations 1995).
(6)
The third provision is that which gives effect to Article 2(3) of the 1986 VAT Refund Directive (which permits member States to require the appointment of a tax representative: as at 9th April 2003, see regulation 187 of the Value Added Tax Regulations 1995).
(7)
The fourth provision is that which gives effect to Article 4(2) of the 1986 VAT Refund Directive (which permits member States to provide for the exclusion of certain expenditure and to make refunds subject to additional conditions).
(8)
In this paragraph “ the 1986 VAT Refund Directive ” means the Thirteenth Council Directive of 17th November 1986 on the harmonisation of the laws of the member States relating to turnover taxes – arrangements for the refund of value added tax to taxable persons not established in Community territory ( 86/560/ EEC ).
Part 5Supplementary
Interpretation
23
(1)
In this Schedule—
“ the 1977 VAT Directive ” means the Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the member States relating to turnover taxes – common system of value added tax: uniform basis of assessment ( 77/388/ EEC );
“ the 2002 VAT Directive ” means the Council Directive of 7 May 2002 amending and amending temporarily the 1977 VAT Directive as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services ( 2002/38/ EC );
“ Article 26c ” has the meaning given by paragraph 2(7) above;
“ the Controller ” has the meaning given by paragraph 11(7) above;
“ participant in the special scheme ” has the meaning given by paragraph 16(5) above;
“ qualifying supply ” has the meaning given by paragraph 3 above;
“ registration number ” means the number allocated to a person on his registration under this Schedule in accordance with paragraph 6(a) above;
“ registration request ” is to be construed in accordance with paragraph 4(1)(b) above;
“ reporting period ” is to be construed in accordance with paragraph 11(2) above;
“ special accounting return ” is to be construed in accordance with paragraph 11(1) above.
(2)
References in this Schedule to a qualifying supply being “ treated as made ” in a member State are references to its being treated as made—
(a)
in the United Kingdom, by virtue of any provision which gives effect in the United Kingdom to Article 9(2)(f) of the 1977 VAT Directive (which is inserted by Article 1(1)(b) of the 2002 VAT Directive), or
(b)
in another member State, by virtue of any provision of the law of that member State which gives effect to that Article.
(3)
The provision which, as at 9th April 2003, is to give effect in the United Kingdom to Article 9(2)(f) of the 1977 VAT Directive (as mentioned in sub-paragraph (2)(a) above) is article 16A of the Value Added Tax (Place of Supply of Services) Order 1992 (which is prospectively inserted by article 3 of the Value Added Tax (Place of Supply of Services) (Amendment) Order 2003).
SCHEDULE 4 Matters to be treated as supply of goods or services
1
(1)
Any transfer of the whole property in goods is a supply of goods; but, subject to sub-paragraph (2) below, the transfer—
(a)
of any undivided share of the property, or
(b)
of the possession of goods,
is a supply of services.
(2)
If the possession of goods is transferred—
(a)
under an agreement for the sale of the goods, or
(b)
under agreements which expressly contemplate that the property also will pass at some time in the future (determined by, or ascertainable from, the agreements but in any case not later than when the goods are fully paid for),
it is then in either case a supply of the goods.
F762
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
The supply of any form of power, heat, refrigeration F77or other cooling, or ventilation is a supply of goods.
4
The grant, assignment or surrender of a major interest in land is a supply of goods.
5
(1)
Subject to sub-paragraph (2) below, where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, that is a supply by him of goods.
(2)
Sub-paragraph (1) above does not apply where the transfer or disposal is—
F78(a)
a business gift the cost of which, together with the cost of any other business gifts made to the same person in the same year, was not more than £50.
F79(b)
the provision to a person, otherwise than for a consideration, of a sample of goods.
F80(2ZA)
In sub-paragraph (2) above—
“business gift” means a gift of goods that is made in the course or furtherance of the business in question;
“cost”, in relation to a gift of goods, means the cost to the donor of acquiring or, as the case may be, producing the goods;
“the same year”, in relation to a gift, means any period of twelve months that includes the day on which the gift is made.
F81(2A)
For the purposes of determining the cost to the donor of acquiring or producing goods of which he has made a gift, where—
(a)
the acquisition by the donor of the goods, or anything comprised in the goods, was by means of a transfer of a business, or a part of a business, as a going concern,
(b)
the assets transferred by that transfer included those goods or that thing, and
(c)
the transfer of those assets is one falling by virtue of an order under section 5(3) (or under an enactment re-enacted in section 5(3)) to be treated as neither a supply of goods nor a supply of services,
the donor and his predecessor or, as the case may be, all of his predecessors shall be treated as if they were the same person.
F82(3)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)
Where by or under the directions of a person carrying on a business goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, that is a supply of services.
F83(4A)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F84(4A)
Sub-paragraph (4) does not apply (despite paragraph 9(1)) to—
(a)
any interest in land,
(b)
any building or part of a building,
(c)
any civil engineering work or part of such a work,
(d)
any goods incorporated or to be incorporated in a building or civil engineering work (whether by being installed as fixtures or fittings or otherwise),
(e)
any ship, boat or other vessel, or
(f)
any aircraft.
(5)
Neither sub-paragraph (1) nor F85sub-paragraph (4) above shall require anything which a person carrying on a business does otherwise than for a consideration in relation to any goods to be treated as a supply except in a case where that person F86or any of his predecessors is a person who (disregarding this paragraph) has or will become entitled—
F87(a)
under sections 25 and 26, to credit for the whole or any part of the VAT on the supply, acquisition or importation of those goods or of anything comprised in them; or
(b)
under a scheme embodied in regulations made under section 39, to a repayment of VAT on the supply or importation of those goods or of anything comprised in them.
F88(5A)
In relation to any goods or anything comprised in any goods, a person is the predecessor of another for the purposes of this paragraph if—
(a)
that other person is a person to whom he has transferred assets of his business by a transfer of that business, or a part of it, as a going concern;
(b)
those assets consisted of or included those goods or that thing; and
(c)
the transfer of the assets is one falling by virtue of an order under section 5(3) (or under an enactment re-enacted in section 5(3)) to be treated as neither a supply of goods nor a supply of services;
and references in this paragraph to a person’s predecessors include references to the predecessors of his predecessors through any number of transfers.
(6)
Anything which is a supply of goods or services by virtue of sub-paragraph (1) or (4) above is to be treated as made in the course or furtherance of the business (if it would not otherwise be so treated); and in the case of a business carried on by an individual—
(a)
sub-paragraph (1) above applies to any transfer or disposition of goods in favour of himself personally; and
(b)
F85sub-paragraph (4) above applies to goods used, or made available for use, by himself personally.
F89(7)
The Treasury may by order substitute for the sum for the time being specified in sub-paragraph (2)(a) above such sum, not being less than £10, as they think fit.
6
(1)
Where, in a case not falling within paragraph 5(1) above, goods forming part of the assets of any business—
(a)
are removed from any member State by or under the directions of the person carrying on the business; and
(b)
are so removed in the course or furtherance of that business for the purpose of being taken to a place in a member State other than that from which they are removed,
then, whether or not the removal is or is connected with a transaction for a consideration, that is a supply of goods by that person.
(2)
Sub-paragraph (1) above does not apply—
(a)
to the removal of goods from any member State in the course of their removal from one part of that member State to another part of the same member State; or
7
Where in the case of a business carried on by a taxable person goods forming part of the assets of the business are, under any power exercisable by another person, sold by the other in or towards satisfaction of a debt owed by the taxable person, they shall be deemed to be supplied by the taxable person in the course or furtherance of his business.
8
(1)
Where a person ceases to be a taxable person, any goods then forming part of the assets of a business carried on by him shall be deemed to be supplied by him in the course or furtherance of his business immediately before he ceases to be a taxable person, unless—
(a)
the business is transferred as a going concern to another taxable person; or
(b)
the business is carried on by another person who, under regulations made under section 46(4), is treated as a taxable person; or
(c)
the VAT on the deemed supply would not be more than F92£1,000.
(2)
This paragraph does not apply to any goods in the case of which the taxable person can show to the satisfaction of the Commissioners—
(a)
that no credit for input tax has been allowed to him in respect of the supply of the goods, their acquisition from another member State or their importation from a place outside the member States;
(b)
that the goods did not become his as part of the assets of a business F93, or part of a business, which was transferred to him as a going concern by another taxable person; and
(c)
that he has not obtained relief in respect of the goods under section 4 of the M2Finance Act 1973.
(3)
This paragraph does not apply where a person ceases to be a taxable person in consequence of having been certified under section 54.
(4)
The Treasury may by order increase or further increase the sum specified in sub-paragraph (1)(c) above.
9
(1)
Subject to sub-paragraphs (2) and (3) below, paragraphs 5 to 8 above have effect in relation to land forming part of the assets of, or held or used for the purposes of, a business as if it were goods forming part of the assets of, or held or used for the purposes of, a business.
(2)
In the application of those paragraphs by virtue of sub-paragraph (1) above, references to transfer, disposition or sale shall have effect as references to the grant or assignment of any interest in, right over or licence to occupy the land concerned.
(3)
Except in relation to—
(a)
the grant or assignment of a major interest; or
(b)
a grant or assignment otherwise than for a consideration,
in the application of paragraph 5(1) above by virtue of sub-paragraph (1) above the reference to a supply of goods shall have effect as a reference to a supply of services.
F94(4)
In this paragraph “grant” includes surrender.
F95SCHEDULE 4APlace of supply of services: special rules
Part 1General exceptions
Services relating to land
1
(1)
A supply of services to which this paragraph applies is to be treated as made in the country in which the land in connection with which the supply is made is situated.
(2)
This paragraph applies to—
(a)
the grant, assignment or surrender of any interest in or right over land,
(b)
the grant, assignment or surrender of a personal right to call for or be granted any interest in or right over land,
(c)
the grant, assignment or surrender of a licence to occupy land or any other contractual right exercisable over or in relation to land (including the provision of holiday accommodation, seasonal pitches for caravans and facilities at caravan parks for persons for whom such pitches are provided and pitches for tents and camping facilities),
(d)
the provision in an hotel, inn, boarding house or similar establishment of sleeping accommodation or of accommodation in rooms which are provided in conjunction with sleeping accommodation or for the purpose of a supply of catering,
(e)
any works of construction, demolition, conversion, reconstruction, alteration, enlargement, repair or maintenance of a building or civil engineering work, and
(f)
services such as are supplied by estate agents, auctioneers, architects, surveyors, engineers and others involved in matters relating to land.
(3)
In sub-paragraph (2)(c) “holiday accommodation” includes any accommodation in a building, hut (including a beach hut or chalet), caravan, houseboat or tent which is advertised or held out as holiday accommodation or as suitable for holiday or leisure use.
(4)
In sub-paragraph (2)(d) “similar establishment” includes premises in which there is provided furnished sleeping accommodation, whether with or without the provision of board or facilities for the preparation of food, which are used by, or held out as being suitable for use by, visitors or travellers.
Passenger transport
2
(1)
A supply of services consisting of the transportation of passengers (or of any luggage or motor vehicles accompanying passengers) is to be treated as made in the country in which the transportation takes place, and (in a case where it takes place in more than one country) in proportion to the distances covered in each.
(2)
For the purposes of sub-paragraph (1) transportation which takes place partly outside the territorial jurisdiction of a country is to be treated as taking place wholly in the country if—
(a)
it takes place in the course of a journey between two points in the country (whether or not as part of a longer journey involving travel to or from another country), and
(b)
the means of transport used does not (except in an emergency or involuntarily) stop, put in or land in another country in the course of the journey between those two points.
(3)
For the purposes of sub-paragraph (1) a pleasure cruise is to be regarded as the transportation of passengers (so that services provided as part of a pleasure cruise are to be treated as supplied in the same place as the transportation of the passengers).
(4)
In sub-paragraph (3) “pleasure cruise” includes a cruise wholly or partly for education or training.
Hiring of means of transport
3
(1)
A supply of services consisting of the short-term hiring of a means of transport is to be treated as made in the country in which the means of transport is actually put at the disposal of the person by whom it is hired.
But this is subject to sub-paragraphs (3) and (4).
(2)
For the purposes of this Schedule the hiring of a means of transport is “short-term” if it is hired for a continuous period not exceeding—
(a)
if the means of transport is a vessel, 90 days, and
(b)
otherwise, 30 days.
(3)
Where—
(a)
a supply of services consisting of the hiring of a means of transport would otherwise be treated as made in the United Kingdom, and
(b)
the services are to any extent effectively used and enjoyed in a country which is not a member State,
the supply is to be treated to that extent as made in that country.
(4)
Where—
(a)
a supply of services consisting of the hiring of a means of transport would otherwise be treated as made in a country which is not a member State, and
(b)
the services are to any extent effectively used and enjoyed in the United Kingdom,
the supply is to be treated to that extent as made in the United Kingdom.
Cultural, educational and entertainment services etc
F964
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Restaurant and catering services: general
5
(1)
A supply of services to which this paragraph applies is to be treated as made in the country in which the services are physically carried out.
(2)
This paragraph applies to the provision of restaurant services and the provision of catering services, other than the provision of services to which paragraph 6 applies.
EC on-board restaurant and catering services
6
(1)
A supply of services consisting of
(a)
the provision of restaurant services, or
(b)
the provision of catering services,
on board a ship, aircraft or train in connection with the transportation of passengers during an intra-EC passenger transport operation is to be treated as made in the country in which the relevant point of departure is located.
(2)
An intra-EC passenger transport operation is a passenger transport operation which, or so much of a passenger transport operation as,—
(a)
has as the first place at which passengers can embark a place which is within the EC,
(b)
has as the last place at which passengers who embarked in a member State can disembark a place which is within the EC, and
(c)
does not include a stop at a place which is not within the EC and at which passengers can embark or passengers who embarked in a member State can disembark.
(3)
“Relevant point of departure”, in relation to an intra-EC passenger transport operation, is the first place in the intra-EC passenger transport operation at which passengers can embark.
(4)
A place is within the EC if it is within any member State.
(5)
For the purposes of this paragraph the return stage of a return passenger transport operation is to be regarded as a separate passenger transport operation; and for this purpose—
(a)
a return passenger transport operation is one which takes place in more than one country but is expected to end in the country in which it begins, and
(b)
the return stage of a return passenger transport operation is the part of it which ends in the country in which it began and begins with the last stop at a place at which there has not been a previous stop during it.
Hiring of goods
7
(1)
Where—
(a)
a supply of services consisting of the hiring of any goods other than a means of transport would otherwise be treated as made in the United Kingdom, and
(b)
the services are to any extent effectively used and enjoyed in a country which is not a member State,
the supply is to be treated to that extent as made in that country.
(2)
Where—
(a)
a supply of services consisting of the hiring of any goods other than a means of transport would otherwise be treated as made in a country which is not a member State, and
(b)
the services are to any extent effectively used and enjoyed in the United Kingdom,
the supply is to be treated to that extent as made in the United Kingdom.
Telecommunication and broadcasting services
8
(1)
This paragraph applies to a supply of services consisting of the provision of—
(a)
telecommunication services, or
(b)
radio or television broadcasting services.
(2)
In this Schedule “telecommunication services” means services relating to the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including—
(a)
the related transfer or assignment of the right to use capacity for such transmission, emission or reception, and
(b)
the provision of access to global information networks.
(3)
Where—
(a)
a supply of services to which this paragraph applies would otherwise be treated as made in the United Kingdom, and
(b)
the services are to any extent effectively used and enjoyed in a country which is not a member State,
the supply is to be treated to that extent as made in that country.
(4)
Where—
(a)
a supply of services to which this paragraph applies would otherwise be treated as made in a country which is not a member State, and
(b)
the services are to any extent effectively used and enjoyed in the United Kingdom,
the supply is to be treated to that extent as made in the United Kingdom.
Part 2Exceptions relating to supplies made to relevant business person
Electronically-supplied services
9
(1)
Where—
(a)
a supply of services consisting of the provision of electronically supplied services to a relevant business person would otherwise be treated as made in the United Kingdom, and
(b)
the services are to any extent effectively used and enjoyed in a country which is not a member State,
the supply is to be treated to that extent as made in that country.
(2)
Where—
(a)
a supply of services consisting of the provision of electronically supplied services to a relevant business person would otherwise be treated as made in a country which is not a member State, and
(b)
the services are to any extent effectively used and enjoyed in the United Kingdom,
the supply is to be treated to that extent as made in the United Kingdom.
(3)
Examples of what are electronically supplied services for the purposes of this Schedule include—
(a)
website supply, web-hosting and distance maintenance of programmes and equipment,
(b)
the supply of software and the updating of software,
(c)
the supply of images, text and information, and the making available of databases,
(d)
the supply of music, films and games (including games of chance and gambling games),
(e)
the supply of political, cultural, artistic, sporting, scientific, educational or entertainment broadcasts (including broadcasts of events), and
(f)
the supply of distance teaching.
(4)
But where the supplier of a service and the supplier's customer communicate via electronic mail, this does not of itself mean that the service provided is an electronically supplied service for the purposes of this Schedule.
F97Admission to cultural, educational and entertainment activities etc
9A
(1)
A supply to a relevant business person of services to which this paragraph applies is to be treated as made in the country in which the events in question actually take place.
(2)
This paragraph applies to the provision of—
(a)
services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events (including fairs and exhibitions), and
(b)
ancillary services relating to admission to such events.
Part 3Exceptions relating to supplies not made to relevant business person
Intermediaries
10
(1)
A supply of services to which this paragraph applies is to be treated as made in the same country as the supply to which it relates.
(2)
This paragraph applies to a supply to a person who is not a relevant business person consisting of the making of arrangements for a supply by or to another person or of any other activity intended to facilitate the making of such a supply.
Transport of goods: general
11
(1)
A supply of services to a person who is not a relevant business person consisting of the transportation of goods is to be treated as made in the country in which the transportation takes place, and (in a case where it takes place in more than one country) in proportion to the distances covered in each.
(2)
For the purposes of sub-paragraph (1) transportation which takes place partly outside the territorial jurisdiction of a country is to be treated as taking place wholly in the country if—
(a)
it takes place in the course of a journey between two points in the country (whether or not as part of a longer journey involving travel to or from another country), and
(b)
the means of transport used does not (except in an emergency or involuntarily) stop, put in or land in another country in the course of the journey between those two points.
(3)
This paragraph does not apply to a transportation of goods beginning in one member State and ending in another (see paragraph 12).
Intra-Community transport of goods
12
A supply of services to a person who is not a relevant business person consisting of the transportation of goods which begins in one member State and ends in another is to be treated as made in the member State in which the transportation begins.
Ancillary transport services
13
(1)
A supply to a person who is not a relevant business person of ancillary transport services is to be treated as made where the services are physically performed.
(2)
“Ancillary transport services” means loading, unloading handling and similar activities.
F98Long-term hiring of means of transport
13A
(1)
A supply to a person who is not a relevant business person (“the recipient”) of services consisting of the long-term hiring of a means of transport is to be treated as made in the country in which the recipient belongs.
But this is subject to sub-paragraph (2) and paragraph 3(3) and (4).
(2)
A supply to a person who is not a relevant business person (“the recipient”) of services consisting of the long-term hiring of a pleasure boat which is actually put at the disposal of the recipient at the supplier's business establishment, or some other fixed establishment of the supplier, is to be treated as made in the country where the pleasure boat is actually put at the disposal of the recipient.
(3)
For the purposes of this Schedule, the hiring of a means of transport is “long-term” if it is not short-term (as to the meaning of which see paragraph 3(2)).
Valuation services etc
14
A supply to a person who is not a relevant business person of services consisting of the valuation of, or carrying out of work on, goods is to be treated as made where the services are physically performed.
F99Cultural, educational and entertainment services etc
14A
(1)
A supply to a person who is not a relevant business person of services to which this paragraph applies is to be treated as made in the country in which the activities concerned actually take place.
(2)
This paragraph applies to the provision of—
(a)
services relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities (including fairs and exhibitions), and
(b)
ancillary services relating to such activities, including services of organisers of such activities.
Electronic services
15
A supply consisting of the provision by a person who belongs in a country which is not a member State (other than the Isle of Man) of electronically supplied services (as to the meaning of which see paragraph 9(3) and (4)) to a person (“the recipient”) who—
(a)
is not a relevant business person, and
(b)
belongs in a member State,
is to be treated as made in the country in which the recipient belongs.
Other services provided to recipient belonging outside EC
16
(1)
A supply consisting of the provision to a person (“the recipient”) who—
(a)
is not a relevant business person, and
(b)
belongs in a country which is not a member State (other than the Isle of Man),
of services to which this paragraph applies is to be treated as made in the country in which the recipient belongs.
(2)
This paragraph applies to—
(a)
transfers and assignments of copyright, patents, licences, trademarks and similar rights,
(b)
the acceptance of any obligation to refrain from pursuing or exercising (in whole or in part) any business activity or any rights within paragraph (a),
(c)
advertising services,
(d)
services of consultants, engineers, consultancy bureaux, lawyers, accountants, and similar services, data processing and provision of information, other than any services relating to land,
(e)
banking, financial and insurance services (including reinsurance), other than the provision of safe deposit facilities,
F100(f)
the provision of access to, or transmission or distribution through—
(i)
a natural gas system situated within the territory of a member State or any network connected to such a system, or
(ii)
an electricity system, or
(iii)
a network through which heat or cooling is supplied,
and the provision of other directly linked services,
(g)
the supply of staff,
(h)
the letting on hire of goods other than means of transport,
(i)
telecommunication services (as to the meaning of which see paragraph 8(2)),
(j)
radio and television broadcasting services, and
(k)
electronically supplied services (as to the meaning of which see paragraph 9(3) and (4)).
F101SCHEDULE 5 Services supplied where received
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F102SCHEDULE 5A Goods Eligible to be Fiscally Warehoused
Description of goods | Combined nomenclature code of the F90European Union |
|---|---|
Tin | 8001 |
Copper | 7402 |
7403 | |
7405 | |
7408 | |
Zinc | 7901 |
Nickel | 7502 |
Aluminium | 7601 |
Lead | 7801 |
Indium | ex 811291 |
ex 811299 | |
Cereals | 1001 to 1005 |
1006: unprocessed rice only | |
1007 to 1008 | |
Oil seeds and oleaginous fruit | 1201 to 1207 |
Coconuts, Brazil nuts and cashew nuts | 801 |
Other nuts | 502 |
Olives | 71120 |
Grains and seeds (including soya beans) | 1201 to 1207 |
Coffee, not roasted | 901 11 0 |
901 12 0 | |
Tea | 902 |
Cocoa beans, whole or broken, raw or roasted | 1801 |
Raw sugar | 1701 11 |
1701 12 | |
Rubber, in primary forms or in plates, sheets or strip | 4001 |
4002 | |
Wool | 5101 |
Chemicals in bulk | Chapters 28 and 29 |
Mineral oils (including propane and butane; also including crude petroleum oils) | 2709 |
2710 | |
2711 12 | |
2711 13 | |
Silver | 7106 |
Platinum (palladium, rhodium) | 7110 11 0 |
7110 21 0 | |
7110 31 0 | |
Potatoes | 701 |
Vegetable oils and fats and their fractions, whether or not refined, but not chemically modified | 1507 to 1515 |
SCHEDULE 6 Valuation: special cases
1
(1)
Where—
(a)
the value of a supply made by a taxable person for a consideration in money is (apart from this paragraph) less than its open market value, and
(b)
the person making the supply and the person to whom it is made are connected, and
(c)
if the supply is a taxable supply, the person to whom the supply is made is not entitled under sections 25 and 26 to credit for all the VAT on the supply,
the Commissioners may direct that the value of the supply shall be taken to be its open market value.
(2)
A direction under this paragraph shall be given by notice in writing to the person making the supply, but no direction may be given more than 3 years after the time of the supply.
(3)
A direction given to a person under this paragraph in respect of a supply made by him may include a direction that the value of any supply—
(a)
which is made by him after the giving of the notice, or after such later date as may be specified in the notice, and
(b)
as to which the conditions in paragraphs (a) to (c) of sub-paragraph (1) above are satisfied,
shall be taken to be its open market value.
(4)
For the purposes of this paragraph any question whether a person is connected with another shall be determined in accordance with F103section 1122 of the Corporation Tax Act 2010.
(5)
This paragraph does not apply to a supply to which paragraph 10 below applies.
F1041A
(1)
Where—
(a)
the value of a supply made by a taxable person for a consideration is (apart from this sub-paragraph) less than its open market value,
(b)
the taxable person is a motor manufacturer or motor dealer,
(c)
the person to whom the supply is made is—
(i)
an employee of the taxable person,
(ii)
a person who, under the terms of his employment, provides services to the taxable person, or
(iii)
a relative of a person falling within sub-paragraph (i) or (ii) above,
(d)
the supply is a supply of services by virtue of sub-paragraph (4) of paragraph 5 of Schedule 4 (business goods put to private use etc),
(e)
the goods mentioned in that sub-paragraph consist of a motor car (whether or not any particular motor car) that forms part of the stock in trade of the taxable person, and
(f)
the supply is not one to which paragraph 1 above applies,
the Commissioners may direct that the value of the supply shall be taken to be its open market value.
(2)
A direction under this paragraph shall be given by notice in writing to the person making the supply, but no direction may be given more than 3 years after the time of the supply.
(3)
A direction given to a person under this paragraph in respect of a supply made by him may include a direction that the value of any supply—
(a)
which is made by him after the giving of the notice, or after such later date as may be specified in the notice, and
(b)
as to which the conditions in paragraphs (a) to (f) of sub-paragraph (1) above are satisfied,
shall be taken to be its open market value.
(4)
In this paragraph—
“motor car” means any motor vehicle of a kind normally used on public roads which has three or more wheels and either—
(a)
is constructed or adapted solely or mainly for the carriage of passengers, or
(b)
has to the rear of the driver’s seat roofed accommodation which is fitted with side windows or which is constructed or adapted for the fitting of side windows,
but does not include any vehicle excluded by sub-paragraph (5) below;
“motor dealer” means a person whose business consists in whole or in part of obtaining supplies of, or acquiring from another member State or importing, new or second-hand motor cars for resale with a view to making an overall profit on the sale of them (whether or not a profit is made on each sale);
“motor manufacturer” means a person whose business consists in whole or in part of producing motor cars including producing motor cars by conversion of a vehicle (whether a motor car or not);
“relative” means husband, wife, brother, sister, ancestor or lineal descendant;
“stock in trade” means new or second-hand motor cars (other than second-hand motor cars which are not qualifying motor cars within sub-paragraph (6) below) which are—
(a)
produced by a motor manufacturer or, as the case may require, supplied to or acquired from another member State or imported by a motor dealer, for the purpose of resale, and
(b)
intended to be sold—
- (i)
by a motor manufacturer within 12 months of their production, or
- (ii)
by a motor dealer within 12 months of their supply, acquisition from another member State or importation, as the case may require,
and such motor cars shall not cease to be stock in trade where they are temporarily put to a use in the motor manufacturer’s or, as the case may be, the motor dealer’s business which involves making them available for private use.
(5)
The vehicles excluded by this sub-paragraph are—
(a)
vehicles capable of accommodating only one person;
(b)
vehicles which meet the requirements of Schedule 6 to the Road Vehicles (Construction and Use) Regulations 1986 and are capable of carrying twelve or more seated persons;
(c)
vehicles of not less than three tonnes unladen weight (as defined in the Table to regulation 3(2) of the Road Vehicles (Construction and Use) Regulations 1986);
(d)
vehicles constructed to carry a payload (the difference between—
(i)
a vehicle’s kerb weight (as defined in the Table to regulation 3(2) of the Road Vehicles (Construction and Use) Regulations 1986), and
(ii)
its maximum gross weight (as defined in that Table)),
of one tonne or more;
(e)
caravans, ambulances and prison vans;
(f)
vehicles constructed for a special purpose other than the carriage of persons and having no other accommodation for carrying persons than such as is incidental to that purpose.
(6)
For the purposes of this paragraph a motor car is a “qualifying motor car”if—
(a)
it has never been supplied, acquired from another member State, or imported in circumstances in which the VAT on that supply, acquisition or importation was wholly excluded from credit as input tax by virtue of an order under section 25(7) (as at 17th March 2004 see article 7 of the Value Added Tax (Input Tax) Order 1992); or
(b)
a taxable person has elected under such an order for it to be treated as such.
(7)
The Treasury may by order amend any of the definitions in this paragraph.
2
Where—
(a)
the whole or part of a business carried on by a taxable person consists in supplying to a number of persons goods to be sold, whether by them or others, by retail, and
(b)
those persons are not taxable persons,
the Commissioners may by notice in writing to the taxable person direct that the value of any such supply by him after the giving of the notice or after such later date as may be specified in the notice shall be taken to be its open market value on a sale by retail.
3
(1)
Where—
(a)
any goods whose supply involves their removal to the United Kingdom—
(i)
are charged in connection with their removal to the United Kingdom with a duty of excise; or
(b)
the time of supply of any dutiable goods, or of any goods which comprise a mixture of dutiable goods and other goods, is determined under section 18(4) to be the duty point,
then the value of the supply shall be taken for the purposes of this Act to be the sum of its value apart from this paragraph and the amount, so far as not already included in that value, of the duty or, as the case may be, agricultural levy which has been or is to be paid in respect of the goods.
(2)
In this paragraph “dutiable goods” and “duty point” have the same meanings as in section 18.
4
(1)
Where goods or services are supplied for a consideration in money and on terms allowing a discount for prompt payment, the consideration shall be taken for the purposes of section 19 as reduced by the discount, whether or not payment is made in accordance with those terms.
(2)
This paragraph does not apply where the terms include any provision for payment by instalments.
F1055
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
(1)
Where there is a supply of goods by virtue of—
(a)
a Treasury order under section 5(5); or
(b)
paragraph 5(1) or 6 of Schedule 4 but otherwise than for a consideration); or
(c)
paragraph 8 of that Schedule,
then, except where paragraph 10 below applies, the value of the supply shall be determined as follows.
(2)
The value of the supply shall be taken to be—
(a)
such consideration in money as would be payable by the person making the supply if he were, at the time of the supply, to purchase goods identical in every respect (including age and condition) to the goods concerned; or
(b)
where the value cannot be ascertained in accordance with paragraph (a) above, such consideration in money as would be payable by that person if he were, at that time, to purchase goods similar to, and of the same age and condition as, the goods concerned; or
(c)
where the value can be ascertained in accordance with neither paragraph (a) nor paragraph (b) above, the cost of producing the goods concerned if they were produced at that time.
(3)
For the purposes of sub-paragraph (2) above the amount of consideration in money that would be payable by any person if he were to purchase any goods shall be taken to be the amount that would be so payable after the deduction of any amount included in the purchase price in respect of VAT on the supply of the goods to that person.
7
F106(1)
Where there is a supply of services by virtue of—
(a)
a Treasury order under section 5(4); or
(b)
F107paragraph 5(4) of Schedule 4 (but otherwise than for a consideration),
the value of the supply shall be taken to be the full cost to the taxable person of providing the services except where paragraph 10 below applies.
F108(2)
Regulations may, in relation to a supply of services by virtue of paragraph 5(4) of Schedule 4 (but otherwise than for a consideration), make provision for determining how the full cost to the taxable person of providing the services is to be calculated.
(3)
The regulations may, in particular, make provision for the calculation to be made by reference to any prescribed period.
(4)
The regulations may make—
(a)
different provision for different circumstances;
(b)
such incidental, supplementary, consequential or transitional provision as the Commissioners think fit.
8
Where any supply of services is treated by virtue of section 8 F109, or any supply of goods is treated by virtue of section 9A, as made by the person by whom they are received, the value of the supply shall be taken—
(a)
in a case where the consideration for which the services F110or goods were in fact supplied to him was a consideration in money, to be such amount as is equal to that consideration; and
(b)
in a case where that consideration did not consist or not wholly consist of money, to be such amount in money as is equivalent to that consideration.
9
(1)
This paragraph applies where a supply of services consists in the provision of accommodation falling within paragraph (d) of Item 1 of Group 1 in Schedule 9 and—
(a)
that provision is made to an individual for a period exceeding 4 weeks; and
(b)
throughout that period the accommodation is provided for the use of the individual either alone or together with one or more other persons who occupy the accommodation with him otherwise than at their own expense (whether incurred directly or indirectly).
(2)
Where this paragraph applies—
(a)
the value of so much of the supply as is in excess of 4 weeks shall be taken to be reduced to such part thereof as is attributable to facilities other than the right to occupy the accommodation; and
(b)
that part shall be taken to be not less than 20 per cent.
10
(1)
This paragraph applies to a supply of goods or services, whether or not for a consideration, which is made by an employer and consists of—
(a)
the provision in the course of catering of food or beverages to his employees, or
(b)
the provision of accommodation for his employees in a hotel, inn, boarding house or similar establishment.
(2)
The value of a supply to which this paragraph applies shall be taken to be nil unless the supply is for a consideration consisting wholly or partly of money, and in that case its value shall be determined without regard to any consideration other than money.
11
(1)
Subject to the following provisions of this paragraph, where—
(a)
there is a supply of goods or services; and
(b)
any sum relevant for determining the value of the supply is expressed in a currency other than sterling,
then, for the purpose of valuing the supply, that sum is to be converted into sterling at the market rate which, on the relevant day, would apply in the United Kingdom to a purchase with sterling by the person to whom they are supplied of that sum in the currency in question.
(2)
Where the Commissioners have published a notice which, for the purposes of this paragraph, specifies—
(a)
rates of exchange; or
(b)
methods of determining rates of exchange,
a rate specified in or determined in accordance with the notice, as for the time being in force, shall apply (instead of the rate for which sub-paragraph (1) above provides) in the case of any supply by a person who opts, in such manner as may be allowed by the Commissioners, for the use of that rate in relation to that supply.
(3)
An option for the purposes of sub-paragraph (2) above for the use of a particular rate or method of determining a rate—
(a)
shall not be exercised by any person except in relation to all such supplies by him as are of a particular description or after a particular date; and
(b)
shall not be withdrawn or varied except with the consent of the Commissioners and in such manner as they may require.
(4)
In specifying a method of determining a rate of exchange a notice published by the Commissioners under sub-paragraph (2) above may allow a person to apply to the Commissioners for the use, for the purpose of valuing some or all of his supplies, of a rate of exchange which is different from any which would otherwise apply.
(5)
On an application made in accordance with provision contained in a notice under sub-paragraph (4) above, the Commissioners may authorise the use with respect to the applicant of such a rate of exchange, in such circumstances, in relation to such supplies and subject to such conditions as they think fit.
(6)
A notice published by the Commissioners for the purposes of this paragraph may be withdrawn or varied by a subsequent notice published by the Commissioners.
(7)
The time by reference to which the appropriate rate of exchange is to be determined for the purpose of valuing any supply is the time when the supply takes place; and, accordingly, the day on which it takes place is the relevant day for the purposes of sub-paragraph (1) above.
12
Regulations may require that in prescribed circumstances there is to be taken into account, as constituting part of the consideration for the purposes of section 19(2) (where it would not otherwise be so taken into account), money paid in respect of the supply by persons other than those to whom the supply is made.
13
A direction under paragraph 1 or 2 above may be varied or withdrawn by the Commissioners by a further direction given by notice in writing.
SCHEDULE 7 Valuation of acquisitions from other member states: special cases
1
(1)
Where, in the case of the acquisition of any goods from another member State—
(a)
the relevant transaction is for a consideration in money;
(b)
the value of the relevant transaction is (apart from this paragraph) less than the transaction’s open market value;
(c)
the supplier and the person who acquires the goods are connected; and
(d)
that person is not entitled under sections 25 and 26 to credit for all the VAT on the acquisition,
the Commissioners may direct that the value of the relevant transaction shall be taken to be its open market value.
(2)
A direction under this paragraph shall be given by notice in writing to the person by whom the acquisition in question is made; but no direction may be given more than 3 years after the relevant time.
(3)
A direction given to a person under this paragraph in respect of a transaction may include a direction that the value of any transaction—
(a)
in pursuance of which goods are acquired by him from another member State after the giving of the notice, or after such later date as may be specified in the notice; and
(b)
as to which the conditions in paragraphs (a) to (d) of sub-paragraph (1) above are satisfied,
shall be taken to be its open market value.
(4)
For the purposes of this paragraph the open market value of a transaction in pursuance of which goods are acquired from another member State shall be taken to be the amount which would fall to be taken as its value under section 20(3) if it were for such consideration in money as would be payable by a person standing in no such relationship with any person as would affect that consideration.
(5)
For the purposes of this paragraph any question whether a person is connected with another shall be determined in accordance with F111section 1122 of the Corporation Tax Act 2010.
(6)
A direction under this paragraph may be varied or withdrawn by the Commissioners by a further direction given by notice in writing.
2
(1)
Where, in such cases as the Commissioners may by regulations prescribe, goods acquired in the United Kingdom from another member State—
(a)
are charged in connection with their removal to the United Kingdom with a duty of excise; or
(b)
then the value of the relevant transaction shall be taken for the purposes of this Act to be the sum of its value apart from this paragraph and the amount, so far as not already included in that value, of the duty or, as the case may be, agricultural levy which has been or is to be paid in respect of those goods.
(2)
Sub-paragraph (1) above shall not require the inclusion of any amount of duty or agricultural levy in the value of a transaction in pursuance of which there is an acquisition of goods which, under subsection (4) of section 18, is treated as taking place before the time which is the duty point within the meaning of that section.
3
(1)
Where goods are acquired from another member State in pursuance of anything which is treated as a supply for the purposes of this Act by virtue of paragraph 5(1) or 6 of Schedule 4, the value of the relevant transaction shall be determined, in a case where there is no consideration, as follows.
(2)
The value of the transaction shall be taken to be—
(a)
such consideration in money as would be payable by the supplier if he were, at the time of the acquisition, to purchase goods identical in every respect (including age and condition) to the goods concerned; or
(b)
where the value cannot be ascertained in accordance with paragraph (a) above, such consideration in money as would be payable by the supplier if he were, at that time, to purchase goods similar to, and of the same age and condition as, the goods concerned; or
(c)
where the value can be ascertained in accordance with neither paragraph (a) nor paragraph (b) above, the cost of producing the goods concerned if they were produced at that time.
(3)
For the purposes of sub-paragraph (2) above the amount of consideration in money that would be payable by any person if he were to purchase any goods shall be taken to be the amount that would be so payable after the deduction of any amount included in the purchase price in respect of VAT on the supply of the goods to that person.
4
(1)
Subject to the following provisions of this paragraph, where—
(a)
goods are acquired from another member State; and
(b)
any sum relevant for determining the value of the relevant transaction is expressed in a currency other than sterling,
then, for the purpose of valuing the relevant transaction, that sum is to be converted into sterling at the market rate which, on the relevant day, would apply in the United Kingdom to a purchase with sterling by the person making the acquisition of that sum in the currency in question.
(2)
Where the Commissioners have published a notice which, for the purposes of this paragraph, specifies—
(a)
rates of exchange; or
(b)
methods of determining rates of exchange,
a rate specified in or determined in accordance with the notice, as for the time being in force, shall apply (instead of the rate for which sub-paragraph (1) above provides) in the case of any transaction in pursuance of which goods are acquired by a person who opts, in such manner as may be allowed by the Commissioners, for the use of that rate in relation to that transaction.
(3)
An option for the purposes of sub-paragraph (2) above for the use of a particular rate or method of determining a rate—
(a)
shall not be exercised by any person except in relation to all such transactions in pursuance of which goods are acquired by him from another member State as are of a particular description or after a particular date; and
(b)
shall not be withdrawn or varied except with the consent of the Commissioners and in such manner as they may require.
(4)
In specifying a method of determining a rate of exchange a notice published by the Commissioners under sub-paragraph (2) above may allow a person to apply to the Commissioners for the use, for the purpose of valuing some or all of the transactions in pursuance of which goods are acquired by him from another member State, of a rate of exchange which is different from any which would otherwise apply.
(5)
On an application made in accordance with provision contained in a notice under sub-paragraph (4) above, the Commissioners may authorise the use with respect to the applicant of such a rate of exchange, in such circumstances, in relation to such transactions and subject to such conditions as they think fit.
(6)
A notice published by the Commissioners for the purposes of this paragraph may be withdrawn or varied by a subsequent notice published by the Commissioners.
(7)
Where goods are acquired from another member State, the appropriate rate of exchange is to be determined for the purpose of valuing the relevant transaction by reference to the relevant time; and, accordingly, the day on which that time falls is the relevant day for the purposes of sub-paragraph (1) above.
5
In this Schedule—
“relevant transaction”, in relation to any acquisition of goods from another member State, means the transaction in pursuance of which the goods are acquired;
“the relevant time”, in relation to any such acquisition, means—
(a)
if the person by whom the goods are acquired is not a taxable person and the time of acquisition does not fall to be determined in accordance with regulations made under section 12(3), the time of the event which, in relation to that acquisition, is the first relevant event for the purposes of taxing the acquisition; and
(b)
in any other case, the time of acquisition.
F112SCHEDULE 7A CHARGE AT REDUCED RATE
Part 1 INDEX TO REDUCED-RATE SUPPLIES OF GOODS AND SERVICES
Children’s car seats.................... | Group 5 |
F113Contraceptive products | Group 8 |
Domestic fuel or power.................... | Group 1 |
Energy-saving materials: installation.................... | Group 2 |
Heating equipment, security goods and gas supplies: grant-funded installation or connection.................... | Group 3 |
F114Installation of mobility aids for the elderly | Group 10 |
Renovation and alteration of dwellings.................... | Group 7 |
Residential conversions.................... | Group 6 |
F115Smoking cessation products | Group 11 |
F116Welfare advice or information | Group 9 |
Women’s sanitary products.................... | Group 4 |
Part 2 THE GROUPS
Group 1 — Supplies of domestic fuel or power
ITEM NO.
1
Supplies for qualifying use of—
(a)
coal, coke or other solid substances held out for sale solely as fuel;
(b)
coal gas, water gas, producer gases or similar gases;
(c)
petroleum gases, or other gaseous hydrocarbons, whether in a gaseous or liquid state;
(d)
fuel oil, gas oil or kerosene; or
(e)
electricity, heat or air-conditioning.
NOTES:
Matters included or not included in the supplies
1
(1)
Item 1(a) shall be deemed to include combustible materials put up for sale for kindling fires but shall not include matches.
(2)
Item 1(b) and (c) shall not include any road fuel gas (within the meaning of the Hydrocarbon Oil Duties Act 1979 (c. 5)) on which a duty of excise has been charged or is chargeable.
(3)
Item 1(d) shall not include hydrocarbon oil on which a duty of excise has been or is to be charged without relief from, or rebate of, such duty by virtue of the provisions of the Hydrocarbon Oil Duties Act 1979 F117, unless the oil is—
(a)
kerosene in respect of which a relevant declaration has been made under section 13AC(3) of that Act (use of rebated kerosene for private pleasure-flying); or
(b)
oil in respect of which a relevant declaration has been made under section 14E(3) of that Act (use of rebated heavy oil for private pleasure craft).
Meaning of “fuel oil”, “gas oil” and “kerosene”
2
(1)
In this Group “fuel oil” means heavy oil which contains in solution an amount of asphaltenes of not less than 0.5 per cent. or which contains less than 0.5 per cent. but not less than 0.1 per cent. of asphaltenes and has a closed flash point not exceeding 150°C.
(2)
In this Group “gas oil” means heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240°C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340°C.
(3)
In this Group “kerosene” means heavy oil of which more than 50 per cent. by volume distils at a temperature not exceeding 240°C.
(4)
In this paragraph “heavy oil” has the same meaning as in the Hydrocarbon Oil Duties Act 1979.
Meaning of “qualifying use”
3
In this Group “qualifying use” means—
(a)
domestic use; or
(b)
use by a charity otherwise than in the course or furtherance of a business.
Supplies only partly for qualifying use
4
For the purposes of this Group, where there is a supply of goods partly for qualifying use and partly not—
(a)
if at least 60 per cent. of the goods are supplied for qualifying use, the whole supply shall be treated as a supply for qualifying use; and
(b)
in any other case, an apportionment shall be made to determine the extent to which the supply is a supply for qualifying use.
Supplies deemed to be for domestic use
5
For the purposes of this Group the following supplies are always for domestic use—
(a)
a supply of not more than one tonne of coal or coke held out for sale as domestic fuel;
(b)
a supply of wood, peat or charcoal not intended for sale by the recipient;
(c)
a supply to a person at any premises of piped gas (that is, gas within item 1(b), or petroleum gas in a gaseous state, provided through pipes) where the gas (together with any other piped gas provided to him at the premises by the same supplier) was not provided at a rate exceeding 150 therms a month or, if the supplier charges for the gas by reference to the number of kilowatt hours supplied, 4397 kilowatt hours a month;
(d)
a supply of petroleum gas in a liquid state where the gas is supplied in cylinders the net weight of each of which is less than 50 kilogrammes and either the number of cylinders supplied is 20 or fewer or the gas is not intended for sale by the recipient;
(e)
a supply of petroleum gas in a liquid state, otherwise than in cylinders, to a person at any premises at which he is not able to store more than two tonnes of such gas;
(f)
a supply of not more than 2,300 litres of fuel oil, gas oil or kerosene;
(g)
a supply of electricity to a person at any premises where the electricity (together with any other electricity provided to him at the premises by the same supplier) was not provided at a rate exceeding 1000 kilowatt hours a month.
Other supplies that are for domestic use
6
For the purposes of this Group supplies not within paragraph 5 are for domestic use if and only if the goods supplied are for use in—
(a)
a building, or part of a building, that consists of a dwelling or number of dwellings;
(b)
a building, or part of a building, used for a relevant residential purpose;
(c)
self-catering holiday accommodation;
(d)
a caravan; or
(e)
a houseboat.
Interpretation of paragraph 6
7
(1)
For the purposes of this Group, “use for a relevant residential purpose” means use as—
(a)
a home or other institution providing residential accommodation for children,
(b)
a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder,
(c)
a hospice,
(d)
residential accommodation for students or school pupils,
(e)
residential accommodation for members of any of the armed forces,
(f)
a monastery, nunnery or similar establishment, or
(g)
an institution which is the sole or main residence of at least 90 per cent. of its residents,
except use as a hospital, a prison or similar institution or an hotel or inn or similar establishment.
(2)
For the purposes of this Group “self-catering holiday accommodation” includes any accommodation advertised or held out as such.
(3)
In paragraph 6 “houseboat” means a boat or other floating decked structure designed or adapted for use solely as a place of permanent habitation and not having means of, or capable of being readily adapted for, self-propulsion.
Group 2 — Installation of energy-saving materials
NOTES:
1
Supplies of services of installing energy-saving materials in—
(a)
residential accommodation, or
(b)
a building intended for use solely for a relevant charitable purpose.
2
Supplies of energy-saving materials by a person who installs those materials in—
(a)
residential accommodation, or
(b)
a building intended for use solely for a relevant charitable purpose.
NOTES:
Meaning of “energy-saving materials”
1
For the purposes of this Group “energy-saving materials” means any of the following—
(a)
insulation for walls, floors, ceilings, roofs or lofts or for water tanks, pipes or other plumbing fittings;
(b)
draught stripping for windows and doors;
(c)
central heating system controls (including thermostatic radiator valves);
(d)
hot water system controls;
(e)
solar panels;
(f)
wind turbines;
(g)
water turbines.
F118(h)
ground source heat pumps;
F119(i)
micro combined heat and power units. air source heat pumps;
(j)
micro combined heat and power units;
F120(k)
boilers designed to be fuelled solely by wood, straw or similar vegetal matter.
Meaning of “residential accommodation”
2
(1)
For the purposes of this Group “residential accommodation” means—
(a)
a building, or part of a building, that consists of a dwelling or a number of dwellings;
(b)
a building, or part of a building, used for a relevant residential purpose;
(c)
a caravan used as a place of permanent habitation; or
(d)
a houseboat.
(2)
For the purposes of this Group “use for a relevant residential purpose” has the same meaning as it has for the purposes of Group 1 (see paragraph 7(1) of the Notes to that Group).
(3)
In sub-paragraph (1)(d) “houseboat” has the meaning given by paragraph 7(3) of the Notes to Group 1.
Meaning of “use for a relevant charitable purpose”
3
For the purposes of this Group “use for a relevant charitable purpose” means use by a charity in either or both of the following ways, namely—
(a)
otherwise than in the course or furtherance of a business;
(b)
as a village hall or similarly in providing social or recreational facilities for a local community.
Group 3 — Grant-funded installation of heating equipment or security goods or connection of gas supply
ITEM NO.
1
Supplies to a qualifying person of any services of installing heating appliances in the qualifying person’s sole or main residence.
2
Supplies of heating appliances made to a qualifying person by a person who installs those appliances in the qualifying person’s sole or main residence.
3
Supplies to a qualifying person of services of connecting, or reconnecting, a mains gas supply to the qualifying person’s sole or main residence.
4
Supplies of goods made to a qualifying person by a person connecting, or reconnecting, a mains gas supply to the qualifying person’s sole or main residence, being goods whose installation is necessary for the connection, or reconnection, of the mains gas supply.
5
Supplies to a qualifying person of services of installing, maintaining or repairing a central heating system in the qualifying person’s sole or main residence.
6
Supplies of goods made to a qualifying person by a person installing, maintaining or repairing a central heating system in the qualifying person’s sole or main residence, being goods whose installation is necessary for the installation, maintenance or repair of the central heating system.
7
Supplies consisting in the leasing of goods that form the whole or part of a central heating system installed in the sole or main residence of a qualifying person.
8
Supplies of goods that form the whole or part of a central heating system installed in a qualifying person’s sole or main residence and that, immediately before being supplied, were goods leased under arrangements such that the consideration for the supplies consisting in the leasing of the goods was, in whole or in part, funded by a grant made under a relevant scheme.
F1218A
Supplies to a qualifying person of services of installing, maintaining or repairing a renewable source heating system in the qualifying person’s sole or main residence.
8B
Supplies of goods made to a qualifying person by a person installing, maintaining or repairing a renewable source heating system in the qualifying person’s sole or main residence, being goods whose installation is necessary for the installation, maintenance or repair of the system.
9
Supplies to a qualifying person of services of installing qualifying security goods in the qualifying person’s sole or main residence.
10
Supplies of qualifying security goods made to a qualifying person by a person who installs those goods in the qualifying person’s sole or main residence.
NOTES:
Supply only included so far as grant-funded
1
(1)
Each of F122items 1 to 7 and 8A to 10 applies to a supply only to the extent that the consideration for the supply is, or is to be, funded by a grant made under a relevant scheme.
(2)
Item 8 applies to a supply only to the extent that the consideration for the supply—
(a)
is, or is to be, funded by a grant made under a relevant scheme; or
(b)
is a payment becoming due only by reason of the termination (whether by the passage of time or otherwise) of the leasing of the goods in question.
Meaning of “relevant scheme”
2
(1)
For the purposes of this Group a scheme is a “relevant scheme” if it is one which satisfies the conditions specified in this paragraph.
(2)
The first condition is that the scheme has as one of its objectives the funding of the installation of energy-saving materials in the homes of any persons who are qualifying persons.
(3)
The second condition is that the scheme disburses, whether directly or indirectly, its grants in whole or in part out of funds made available to it in order to achieve that objective—
(a)
by the Secretary of State,
(b)
by the Scottish Ministers,
(c)
by the National Assembly for Wales,
(d)
by a Minister (within the meaning given by section 7(3) of the Northern Ireland Act 1998 (c. 47)) or a Northern Ireland department,
(e)
by the F90European Union,
(f)
under an arrangement approved by the Gas and Electricity Markets Authority,
(g)
under an arrangement approved by the Director General of Electricity Supply for Northern Ireland, or
(h)
by a local authority.
(4)
The reference in sub-paragraph (3)(f) to an arrangement approved by the Gas and Electricity Markets Authority includes a reference to an arrangement approved by the Director General of Electricity Supply, or the Director General of Gas Supply, before the transfer (under the Utilities Act 2000 (c. 27)) of his functions to the Authority.
Apportionment of grants that also cover other supplies
3
Where a grant is made under a relevant scheme in order—
(a)
to fund a supply of a description to which any of items 1 to 10 applies (“the relevant supply”), and
(b)
also to fund a supply to which none of those items applies (“the non-relevant supply”),
the proportion of the grant that is to be attributed, for the purposes of paragraph 1, to the relevant supply shall be the same proportion as the consideration reasonably attributable to that supply bears to the consideration for that supply and for the non-relevant supply.
Meaning of “heating appliances”
4
For the purposes of items 1 and 2 “heating appliances” means any of the following—
(a)
gas-fired room heaters that are fitted with thermostatic controls;
(b)
electric storage heaters;
(c)
closed solid fuel fire cassettes;
(d)
electric dual immersion water heaters with F123factory-insulated hot water tanks;
(e)
gas-fired boilers;
(f)
oil-fired boilers;
(g)
radiators.
F124Meaning of “central heating system”
4A
For the purposes of items 5 to 8 “central heating system” includes a system which generates electricity.
Meaning of “renewable source heating system”
4B
For the purposes of items 8A and 8B “renewable source heating system” means a space or water heating system which uses energy from—
(a)
renewable sources, including solar, wind and hydroelectric power, or
(b)
near renewable resources, including ground and air heat.
Meaning of “qualifying security goods”
5
For the purposes of items 9 and 10 “qualifying security goods” means any of the following—
(a)
locks or bolts for windows;
(b)
locks, bolts or security chains for doors;
(c)
spy holes;
(d)
smoke alarms.
Meaning of “qualifying person”
6
(1)
For the purposes of this Group, a person to whom a supply is made is “a qualifying person” if at the time of the supply he—
(a)
is aged 60 or over; or
(b)
is in receipt of one or more of the benefits mentioned in sub-paragraph (2).
(2)
Those benefits are—
(a)
council tax benefit under Part 7 of the Contributions and Benefits Act;
(b)
disability living allowance under Part 3 of the Contributions and Benefits Act or Part 3 of the Northern Ireland Act;
(c)
F125any element of child tax credit other than the family element, working tax credit, housing benefit or income support under Part 7 of the Contributions and Benefits Act or Part 7 of the Northern Ireland Act;
(d)
an income-based jobseeker’s allowance within the meaning of section 1(4) of the Jobseekers Act 1995 (c. 18) or Article 3(4) of the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/275 (N.I. 15));
(e)
disablement pension under Part 5 of the Contributions and Benefits Act, or Part 5 of the Northern Ireland Act, that is payable at the increased rate provided for under section 104 (constant attendance allowance) of the Act concerned;
(f)
war disablement pension under the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 (S.I. 1983/883) that is payable at the increased rate provided for under article 14 (constant attendance allowance) or article 26A (mobility supplement) of that Order.
(3)
In sub-paragraph (2)—
(a)
“the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992 (c. 4); and
(b)
“the Northern Ireland Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).
Group 4 — Women’s sanitary products
ITEM NO.
1
Supplies of women’s sanitary products.
NOTES:
Meaning of “women’s sanitary products”
1
(1)
In this Group “women’s sanitary products” means women’s sanitary products of any of the following descriptions—
(a)
subject to sub-paragraph (2), products that are designed, and marketed, as being solely for use for absorbing, or otherwise collecting, lochia or menstrual flow;
(b)
panty liners, other than panty liners that are designed as being primarily for use as incontinence products;
(c)
sanitary belts.
(2)
Sub-paragraph (1)(a) does not include protective briefs or any other form of clothing.
Group 5 — Children’s car seats
ITEM NO.
1
Supplies of children’s car seats.
NOTES:
Meaning of “children’s car seats”
1
(1)
For the purposes of this Group, the following are “children’s car seats”—
(a)
a safety seat;
F126(aa)
a related base unit for a safety seat;
(b)
the combination of a safety seat and a related wheeled framework;
(c)
a booster seat;
(d)
a booster cushion.
(2)
In this Group “child” means a person aged under 14 years.
Meaning of “safety seat”
2
In this Group “safety seat” means a seat—
(a)
designed to be sat in by a child in a road vehicle,
F127(b)
designed so that, when in use in a road vehicle, it can be restrained in one or more of the following ways—
(i)
by a seat belt fitted in the vehicle, or
(ii)
by belts, or anchorages, that form part of the seat being attached to the vehicle, or
(iii)
by a related base unit, and
(c)
incorporating an integral harness, or integral impact shield, for restraining a child seated in it.
F128Meaning of “related base unit”
2A
In this Group “related base unit” means a base unit which is designed solely for the purpose of attaching a safety seat securely in a road vehicle by means of anchorages that form part of the base unit and which, when in use in a road vehicle, can be restrained in one or more of the following ways—
(a)
by a seat belt fitted in the vehicle, or
(b)
by permanent anchorage points in the vehicle, or
(c)
by belts attached to permanent anchorage points in the vehicle.
Meaning of “related wheeled framework”
3
For the purposes of this Group, a wheeled framework is “related” to a safety seat if the framework and the seat are each designed so that—
(a)
when the seat is not in use in a road vehicle it can be attached to the framework, and
(b)
when the seat is so attached, the combination of the seat and the framework can be used as a child’s pushchair.
Meaning of “booster seat”
4
In this Group “booster seat” means a seat designed—
(a)
to be sat in by a child in a road vehicle, and
(b)
so that, when in use in a road vehicle, it and a child seated in it can be restrained by a seat belt fitted in the vehicle.
Meaning of “booster cushion”
5
In this Group “booster cushion” means a cushion designed—
(a)
to be sat on by a child in a road vehicle, and
(b)
so that a child seated on it can be restrained by a seat belt fitted in the vehicle
Group 6 — Residential conversions
ITEM NO.
1
The supply, in the course of a qualifying conversion, of qualifying services related to the conversion.
2
The supply of building materials if—
(a)
the materials are supplied by a person who, in the course of a qualifying conversion, is supplying qualifying services related to the conversion, and
(b)
those services include the incorporation of the materials in the building concerned or its immediate site.
NOTES:
Supplies only partly within item 1
1
(1)
Sub-paragraph (2) applies where a supply of services is only in part a supply to which item 1 applies.
(2)
The supply, to the extent that it is one to which item 1 applies, is to be taken to be a supply to which item 1 applies.
(3)
An apportionment may be made to determine that extent.
Meaning of “qualifying conversion”
2
(1)
A “qualifying conversion” means—
(a)
a changed number of dwellings conversion (see paragraph 3);
(b)
a house in multiple occupation conversion (see paragraph 5); or
(c)
a special residential conversion (see paragraph 7).
(2)
Sub-paragraph (1) is subject to paragraphs 9 and 10.
Meaning of “changed number of dwellings conversion”
3
(1)
A “changed number of dwellings conversion” is—
(a)
a conversion of premises consisting of a building where the conditions specified in this paragraph are satisfied, or
(b)
a conversion of premises consisting of a part of a building where those conditions are satisfied.
(2)
The first condition is that after the conversion the premises being converted contain a number of single household dwellings that is—
(a)
different from the number (if any) that the premises contain before the conversion, and
(b)
greater than, or equal to, one.
(3)
The second condition is that there is no part of the premises being converted that is a part that after the conversion contains the same number of single household dwellings (whether zero, one or two or more) as before the conversion.
Meaning of “single household dwelling” and “multiple occupancy dwelling”
4
(1)
For the purposes of this Group “single household dwelling” means a dwelling—
(a)
that is designed for occupation by a single household, and
(b)
in relation to which the conditions set out in sub-paragraph (3) are satisfied.
(2)
For the purposes of this Group “multiple occupancy dwelling” means a dwelling—
(a)
that is designed for occupation by persons not forming a single household, F129. . .
F130(aa)
that is not to any extent used for a relevant residential purpose, and
(b)
in relation to which the conditions set out in sub-paragraph (3) are satisfied.
(3)
The conditions are—
(a)
that the dwelling consists of self-contained living accommodation,
(b)
that there is no provision for direct internal access from the dwelling to any other dwelling or part of a dwelling,
(c)
that the separate use of the dwelling is not prohibited by the terms of any covenant, statutory planning consent or similar provision, and
(d)
that the separate disposal of the dwelling is not prohibited by any such terms.
(4)
For the purposes of this paragraph, a dwelling “is designed” for occupation of a particular kind if it is so designed—
(a)
as a result of having been originally constructed for occupation of that kind and not having been subsequently adapted for occupation of any other kind, or
(b)
as a result of adaptation.
Meaning of “house in multiple occupation conversion”
5
(1)
A “house in multiple occupation conversion” is—
(a)
a conversion of premises consisting of a building where the condition specified in sub-paragraph (2) below is satisfied, or
(b)
a conversion of premises consisting of a part of a building where that condition is satisfied.
(2)
The condition is that—
F131(a)
before the conversion the premises being converted do not contain any multiple occupancy dwellings,
(b)
after the conversion those premises contain only a multiple occupancy dwelling or two or more such dwellings, and
(c)
the use to which those premises are intended to be put after the conversion is not to any extent use for a relevant residential purpose.
Meaning of “use for a relevant residential purpose”
6
For the purposes of this Group “use for a relevant residential purpose” means use as—
(a)
a home or other institution providing residential accommodation for children,
(b)
a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder,
(c)
a hospice,
(d)
residential accommodation for students or school pupils,
(e)
residential accommodation for members of any of the armed forces,
(f)
a monastery, nunnery or similar establishment, or
(g)
an institution which is the sole or main residence of at least 90 per cent. of its residents,
except use as a hospital, prison or similar institution or an hotel, inn or similar establishment.
Meaning of “special residential conversion”
7
(1)
A “special residential conversion” is a conversion of premises consisting of—
(a)
a building or two or more buildings,
(b)
a part of a building or two or more parts of buildings, or
(c)
a combination of—
(i)
a building or two or more buildings, and
(ii)
a part of a building or two or more parts of buildings,
where the conditions specified in this paragraph are satisfied.
F132(2)
The first condition is that—
(a)
the use to which the premises being converted were last put before the conversion was not to any extent use for a relevant residential purpose, and
(b)
those premises are intended to be used solely for a relevant residential purpose after the conversion.
(3)
F133. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)
F134. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)
F135. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)
(7)
In sub-paragraph (6) “institutional purpose” means a purpose within paragraph 6(a) to (c), (f) or (g).
Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation
8
(1)
This paragraph applies where the qualifying conversion concerned is a special residential conversion.
(2)
Item 1 or 2 does not apply to a supply unless—
(a)
it is made to a person who intends to use the premises being converted for the relevant residential purpose, and
(b)
before it is made, the person to whom it is made has given to the person making it a certificate that satisfies the requirements in sub-paragraph (3).
(3)
Those requirements are that the certificate—
(a)
is in such form as may be specified in a notice published by the Commissioners, and
(b)
states that the conversion is a special residential conversion.
(4)
In sub-paragraph (2)(a) “the relevant residential purpose” means the purpose within paragraph 6 for which the premises being converted are intended to be used after the conversion.
“Qualifying conversion” includes related garage works
9
(1)
A qualifying conversion includes any garage works related to the—
(a)
changed number of dwellings conversion,
(b)
house in multiple occupation conversion, or
(c)
special residential conversion,
concerned.
(2)
In this paragraph “garage works” means—
(a)
the construction of a garage, or
(b)
a conversion of a non-residential building, or of a non-residential part of a building, that results in a garage.
(3)
For the purposes of sub-paragraph (1), garage works are “” to a conversion if—
(a)
they are carried out at the same time as the conversion, and
(b)
the resulting garage is intended to be occupied with—
(i)
where the conversion concerned is a changed number of dwellings conversion, a single household dwelling that will after the conversion be contained in the building, or part of a building, being converted,
(ii)
where the conversion concerned is a house in multiple occupation conversion, a multiple occupancy dwelling that will after the conversion be contained in the building, or part of a building, being converted, or
(iii)
where the conversion concerned is a special residential conversion, the institution or other accommodation resulting from the conversion.
(4)
In sub-paragraph (2) “non-residential” means neither designed, nor adapted, for use—
(a)
as a dwelling or two or more dwellings, or
(b)
for a relevant residential purpose.
Conversion not “qualifying” if planning consent and building control approval not obtained
10
(1)
A conversion is not a qualifying conversion if any statutory planning consent needed for the conversion has not been granted.
(2)
A conversion is not a qualifying conversion if any statutory building control approval needed for the conversion has not been granted.
Meaning of “supply of qualifying services”
11
(1)
In the case of a conversion of a building, “supply of qualifying services” means a supply of services that consists in—
(a)
the carrying out of works to the fabric of the building, or
(b)
the carrying out of works within the immediate site of the building that are in connection with—
(i)
the means of providing water, power, heat or access to the building,
(ii)
the means of providing drainage or security for the building, or
(iii)
the provision of means of waste disposal for the building.
(2)
In the case of a conversion of part of a building, “supply of qualifying services” means a supply of services that consists in—
(a)
the carrying out of works to the fabric of the part, or
(b)
the carrying out of works to the fabric of the building, or within the immediate site of the building, that are in connection with—
(i)
the means of providing water, power, heat or access to the part,
(ii)
the means of providing drainage or security for the part, or
(iii)
the provision of means of waste disposal for the part.
(3)
In this paragraph—
(a)
references to the carrying out of works to the fabric of a building do not include the incorporation, or installation as fittings, in the building of any goods that are not building materials;
(b)
references to the carrying out of works to the fabric of a part of a building do not include the incorporation, or installation as fittings, in the part of any goods that are not building materials.
Meaning of “building materials”
12
In this Group “building materials” has the meaning given by Notes (22) and (23) of Group 5 to Schedule 8 (zero-rating of construction and conversion of buildings).
Group 7 — F138RESIDENTIAL RENOVATIONS AND ALTERATIONS
ITEM NO.
1
The supply, in the course of the renovation or alteration of F139qualifying residential premises, of qualifying services related to the renovation or alteration.
2
The supply of building materials if—
(a)
the materials are supplied by a person who, in the course of the renovation or alteration of F140qualifying residential premises, is supplying qualifying services related to the renovation or alteration, and
(b)
those services include the incorporation of the materials in F141the premises concerned or their immediate site.
NOTES:
Supplies only partly within item 1
1
(1)
Sub-paragraph (2) applies where a supply of services is only in part a supply to which item 1 applies.
(2)
The supply, to the extent that it is one to which item 1 applies, is to be taken to be a supply to which item 1 applies.
(3)
An apportionment may be made to determine that extent.
Meaning of “alteration” and “qualifying residential premises”
F1422
(1)
For the purposes of this Group—
“alteration” includes extension;
“qualifying residential premises” means—
- (a)
a single household dwelling,
- (b)
a multiple occupancy dwelling, or
- (c)
a building, or part of a building, which, when it was last lived in, was used for a relevant residential purpose.
- (a)
(2)
Where a building, when it was last lived in, formed part of a relevant residential unit then, to the extent that it would not be so regarded otherwise, the building shall be treated as having been used for a relevant residential purpose.
(3)
A building forms part of a relevant residential unit at any time when—
(a)
it is one of a number of buildings on the same site, and
(b)
the buildings are used together as a unit for a relevant residential purpose.
(4)
The following expressions have the same meaning in this Group as they have in Group 6—
“multiple occupancy dwelling”(paragraph 4(2) of the Notes to that Group);
“single household dwelling”(paragraph 4(1) of the Notes);
“use for a relevant residential purpose”(paragraph 6 of the Notes).
Items 1 and 2 only apply where F143premises have been empty for at least F1442 years
3
F145(1)
Item 1 or 2 does not apply to a supply unless—
(a)
the first empty home condition is satisfied, or
(b)
if the premises are a single household dwelling, either of the empty home conditions is satisfied.
F146(2)
The first “empty home condition” is that neither—
(a)
the premises concerned, nor
(b)
where those premises are a building, or part of a building, which, when it was last lived in, formed part of a relevant residential unit, any of the other buildings that formed part of the unit,
have been lived in during the period of F1442 years ending with the commencement of the relevant works.
(3)
The second “empty home condition” is that—
(a)
the dwelling was not lived in during a period of at least F1442 years;
(b)
the person, or one of the persons, whose beginning to live in the dwelling brought that period to an end was a person who (whether alone or jointly with another or others) acquired the dwelling at a time—
(i)
no later than the end of that period, and
(ii)
when the dwelling had been not lived in for at least F1442 years;
(c)
no works by way of renovation or alteration were carried out to the dwelling during the period of F1442 years ending with the acquisition;
(d)
the supply is made to a person who is—
(i)
the person, or one of the persons, whose beginning to live in the property brought to an end the period mentioned in paragraph (a), and
(ii)
the person, or one of the persons, who acquired the dwelling as mentioned in paragraph (b); and
(e)
the relevant works are carried out during the period of one year beginning with the day of the acquisition.
(4)
In this paragraph “the relevant works” means—
(a)
where the supply is of the description set out in item 1, the works that constitute the services supplied;
(b)
where the supply is of the description set out in item 2, the works by which the materials concerned are incorporated in F147the premises concerned or their immediate site.
(5)
In sub-paragraph (3), references to a person acquiring a dwelling are to that person having a major interest in the dwelling granted, or assigned, to him for a consideration.
F148Items 1 and 2 apply to related garage works
3A
(1)
For the purposes of this Group a renovation or alteration of any premises includes any garage works related to the renovation or alteration.
(2)
In this paragraph “garage works” means—
(a)
the construction of a garage,
(b)
the conversion of a building, or of a part of a building, that results in a garage, or
(c)
the renovation or alteration of a garage.
(3)
For the purposes of sub-paragraph (1), garage works are “related” to a renovation or alteration if—
(a)
they are carried out at the same time as the renovation or alteration of the premises concerned, and
(b)
the garage is intended to be occupied with the premises.
Items 1 and 2 only apply if planning consent and building control approval obtained
4
(1)
Item 1 or 2 does not apply to a supply unless any statutory planning consent needed for the renovation or alteration has been granted.
(2)
Item 1 or 2 does not apply to a supply unless any statutory building control approval needed for the renovation or alteration has been granted.
F149Items 1 and 2 only apply if building used for relevant residential purpose is subsequently used solely for that purpose
4A
(1)
Item 1 or 2 does not apply to a supply if the premises in question are a building, or part of a building, which, when it was last lived in, was used for a relevant residential purpose unless—
(a)
the building or part is intended to be used solely for such a purpose after the renovation or alteration, and
(b)
before the supply is made the person to whom it is made has given to the person making it a certificate stating that intention.
(2)
Where a number of buildings on the same site are—
(a)
renovated or altered at the same time, and
(b)
intended to be used together as a unit solely for a relevant residential purpose,
then each of those buildings, to the extent that it would not be so regarded otherwise, shall be treated as intended for use solely for a relevant residential purpose.
Meaning of “supply of qualifying services”
5
(1)
“Supply of qualifying services” means a supply of services that consists in—
(a)
the carrying out of works to the fabric of the F150premises, or
(b)
the carrying out of works within the immediate site of the F150premises that are in connection with—
(i)
the means of providing water, power, heat or access to the F150premises,
(ii)
the means of providing drainage or security for the F150premises, or
(iii)
the provision of means of waste disposal for the F150premises.
(2)
Meaning of “building materials”
6
In this Group “building materials” has the meaning given by Notes (22) and (23) of Group 5 to Schedule 8 (zero-rating of construction and conversion of buildings).
F151Group 8— CONTRACEPTIVE PRODUCTS
ITEM NO.
1
Supplies of contraceptive products, other than relevant exempt supplies.
NOTES:
Meaning of “contraceptive products”
- 1
In this Group “contraceptive product” means any product designed for the purposes of human contraception, but does not include any product designed for the purpose of monitoring fertility.
Meaning of “relevant exempt supplies”
- 2
In this Group “relevant exempt supplies” means supplies which fall within item 4 of Group 7 of Schedule 9 (exempt supplies of goods in any hospital etc. in connection with medical or surgical treatment etc.).
Group 9— WELFARE ADVICE OR INFORMATION
ITEM NO.
1
Supplies of welfare advice or information by—
(a)
a charity, or
(b)
a state-regulated private welfare institution or agency.
NOTES:
Meaning of “welfare advice or information”
- 1
In this Group “welfare advice or information” means advice or information which directly relates to—
- (a)
the physical or mental welfare of elderly, sick, distressed or disabled persons, or
- (b)
the care or protection of children and young persons.
- (a)
Meaning of “state-regulated”
- 2
For the purposes of this Group “state-regulated” has the same meaning as in Group 7 (health and welfare) of Schedule 9 (see Note (8) of that Group).
Meaning of “state-regulated”
- 3
Item 1 does not include—
- (a)
supplies that would be exempt by virtue of Group 6 of Schedule 9 (education) if they were made by an eligible body within the meaning of that Group,
- (b)
supplies of goods, unless the goods are supplied wholly or almost wholly for the purpose of conveying the advice or information, or
- (c)
supplies of advice or information provided solely for the benefit of a particular individual or according to his personal circumstances.
- (a)
F152Group 10 – INSTALLATION OF MOBILITY AIDS FOR THE ELDERLY
ITEM NO.
1
The supply of services of installing mobility aids for use in domestic accommodation by a person who, at the time of the supply, is aged 60 or over.
2.
The supply of mobility aids by a person installing them for use in domestic accommodation by a person who, at the time of the supply, is aged 60 or over.
NOTES:
Meaning of “mobility aids”
- 1
For the purposes of this Group “mobility aids” means any of the following—
- (a)
grab rails;
- (b)
ramps;
- (c)
stair lifts;
- (d)
bath lifts;
- (e)
built-in shower seats or showers containing built-in shower seats;
- (f)
walk-in baths fitted with sealable doors.
- (a)
Meaning of “domestic accommodation”
- 2
For the purposes of this Group “domestic accommodation” means a building, or part of a building, that consists of a dwelling or a number of dwellings.
F153Group 11 — SMOKING CESSATION PRODUCTS
ITEM NO.
1.
Supplies of pharmaceutical products designed to help people to stop smoking tobacco.
SCHEDULE 8 Zero-rating
Part I Index to zero-rated supplies of goods and services
Subject matter | Group Number | 1983 Group Number |
|---|---|---|
Bank notes | Group 11 | Group 13 |
Books etc. | Group 3 | Group 3 |
Caravans and houseboats | Group 9 | Group 11 |
Charities etc. | Group 15 | Group 16 |
Clothing and footwear | Group 16 | Group 17 |
Construction of buildings etc. | Group 5 | Group 8 |
Drugs, medicines, aids for the handicapped etc. | Group 12 | Group 14 |
F154... | F154. . . | |
Food | Group 1 | Group 1 |
Gold | Group 10 | Group 12 |
Imports, exports etc. | Group 13 | Group 15 |
International services | Group 7 | Group 9 |
Protected buildings | Group 6 | Group 8A |
Sewerage services and water | Group 2 | Group 2 |
Talking books for the blind and handicapped and wireless sets for the blind | Group 4 | Group 4 |
F155. . . | F155. . . | F155. . . |
Transport | Group 8 | Group 10 |
Part II The Groups
Group 1— Food
The supply of anything comprised in the general items set out below, except—
(a) a supply in the course of catering; and
(b) a supply of anything comprised in any of the excepted items set out below, unless it is also comprised in any of the items overriding the exceptions set out below which relates to that excepted item.
General items
Item No.
1
Food of a kind used for human consumption.
2
Animal feeding stuffs.
3
Seeds or other means of propagation of plants comprised in item 1 or 2.
4
Live animals of a kind generally used as, or yielding or producing, food for human consumption.
Excepted items
Item No.
1
Ice cream, ice lollies, frozen yogurt, water ices and similar frozen products, and prepared mixes and powders for making such products.
2
Confectionery, not including cakes or biscuits other than biscuits wholly or partly covered with chocolate or some product similar in taste and appearance.
3
Beverages chargeable with any duty of excise specifically charged on spirits, beer, wine or made-wine and preparations thereof.
4
Other beverages (including fruit juices and bottled waters) and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages.
5
Any of the following when packaged for human consumption without further preparation, namely, potato crisps, potato sticks, potato puffs, and similar products made from the potato, or from potato flour, or from potato starch, and savoury food products obtained by the swelling of cereals or cereal products; and salted or roasted nuts other than nuts in shell.
6
Pet foods, canned, packaged or prepared; packaged foods (not being pet foods) for birds other than poultry or game; and biscuits and meal for cats and dogs.
7
Goods described in items 1, 2 and 3 of the general items which are canned, bottled, packaged or prepared for use—
(a)
in the domestic brewing of any beer;
(b)
in the domestic making of any cider or perry;
(c)
in the domestic production of any wine or made-wine.
Items overriding the exceptions
Item No.
1
Yoghurt unsuitable for immediate consumption when frozen.
2
Drained cherries.
3
Candied peels.
4
Tea, mateg, herbal teas and similar products, and preparations and extracts thereof.
5
Cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof.
6
Milk and preparations and extracts thereof.
7
Preparations and extracts of meat, yeast or egg.
Notes:
(1)
“Food” includes drink.
(2)
“Animal” includes bird, fish, crustacean and mollusc.
(3)
A supply of anything in the course of catering includes—
(a)
any supply of it for consumption on the premises on which it is supplied; and
(b)
any supply of hot food for consumption off those premises;
and for the purposes of paragraph (b) above “hot food” means food which, or any part of which—
(i)
has been heated for the purposes of enabling it to be consumed at a temperature above the ambient air temperature; and
F156(ii)
is above that temperature at the time it is provided to the customer.
(4)
Item 1 of the items overriding the exceptions relates to item 1 of the excepted items.
(5)
Items 2 and 3 of the items overriding the exceptions relate to item 2 of the excepted items; and for the purposes of item 2 of the excepted items “confectionery” includes chocolates, sweets and biscuits; drained, glaceg or crystallised fruits; and any item of sweetened prepared food which is normally eaten with the fingers.
(6)
F157Items 4 to 7 of the items overriding the exceptions relate to item 4 of the excepted items.
(7)
Any supply described in this Group shall include a supply of services described in paragraph 1(1) of Schedule 4.
Group 2— Sewerage services and water
Item No.
1
Services of—
(a)
reception, disposal or treatment of foul water or sewage in bulk, and
(b)
emptying of cesspools, septic tanks or similar receptacles which are used otherwise than in connection with the carrying on in the course of a business of a relevant industrial activity.
2
The supply, for use otherwise than in connection with the carrying on in the course of a business of a relevant industrial activity, of water other than—
(a)
distilled water, deionised water and water of similar purity, F158. . .
(b)
water comprised in any of the excepted items set out in Group 1.
F159and
(c)
water which has been heated so that it is supplied at a temperature higher than that at which it was before it was heated.
Note: “Relevant industrial activity” means any activity described in any of Divisions 1 to 5 of the 1980 edition of the publication prepared by the Central Statistical Office and known as the Standard Industrial Classification.
Group 3— Books, etc.
Item No.
1
Books, booklets, brochures, pamphlets and leaflets.
2
Newspapers, journals and periodicals.
3
Children’s picture books and painting books.
4
Music (printed, duplicated or manuscript).
5
Maps, charts and topographical plans.
6
Covers, cases and other articles supplied with items 1 to 5 and not separately accounted for.
F160Notes
(1)
Items 1 to 6—
(a)
do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes; but
(b)
include the supply of the services described in paragraph 1(1) of Schedule 4 in respect of goods comprised in the items.
F161(2)
Items 1 to 6 do not include goods in circumstances where—
(a)
the supply of the goods is connected with a supply of services, and
(b)
those connected supplies are made by different suppliers.
(3)
For the purposes of Note (2) a supply of goods is connected with a supply of services if, had those two supplies been made by a single supplier—
(a)
they would have been treated as a single supply of services, and
(b)
that single supply would have been a taxable supply (other than a zero-rated supply) or an exempt supply.
Group 4— Talking books for the blind and handicapped and wireless sets for the blind
Item No.
1
The supply to the Royal National Institute for the Blind, the National Listening Library or other similar charities of—
(a)
magnetic tape specially adapted for the recording and reproduction of speech for the blind or severely handicapped;
(b)
apparatus designed or specially adapted for the making on a magnetic tape, by way of the transfer of recorded speech from another magnetic tape, of a recording described in paragraph (f) below;
(c)
apparatus designed or specially adapted for transfer to magnetic tapes of a recording made by apparatus described in paragraph (b) above;
(d)
apparatus for re-winding magnetic tape described in paragraph (f) below;
(e)
apparatus designed or specially adapted for the reproduction from recorded magnetic tape of speech for the blind or severely handicapped which is not available for use otherwise than by the blind or severely handicapped;
(f)
magnetic tape upon which has been recorded speech for the blind or severely handicapped, such recording being suitable for reproduction only in the apparatus mentioned in paragraph (e) above;
(g)
apparatus solely for the making on a magnetic tape of a sound recording which is for use by the blind or severely handicapped;
(h)
parts and accessories (other than a magnetic tape for use with apparatus described in paragraph (g) above) for goods comprised in paragraphs (a) to (g) above;
(i)
the supply of a service of repair or maintenance of any goods comprised in paragraphs (a) to (h) above.
2
The supply to a charity of—
(a)
wireless receiving sets; or
(b)
apparatus solely for the making and reproduction of a sound recording on a magnetic tape permanently contained in a cassette,
being goods solely for gratuitous loan to the blind.
Note: The supply mentioned in items 1 and 2 includes the letting on hire of goods comprised in the items.
F162GROUP 5-CONSTRUCTION OF BUILDINGS, ETC.
F163 Item No.
1
The first grant by a person—
(a)
constructing a building—
(i)
designed as a dwelling or number of dwellings; or
(ii)
intended for use solely for a relevant residential or a relevant charitable purpose; or
(b)
converting a non-residential building or a non-residential part of a building into a building designed as a dwelling or number of dwellings or a building intended for use solely for a relevant residential purpose,
of a major interest in, or in any part of, the building, dwelling or its site.
F1642
The supply in the course of the construction of—
(a)
a building designed as a dwelling or number of dwellings or intended for use solely for a relevant residential purpose or a relevant charitable purpose; or
(b)
any civil engineering work necessary for the development of a permanent park for residential caravans,
of any services related to the construction other than the services of an architect, surveyor or any person acting as a consultant or in a supervisory capacity.
F1653
The supply to a F166relevant housing association in the course of conversion of a non-residential building or a non-residential part of a building into—
(a)
a building or part of a building designed as a dwelling or number of dwellings; or
(b)
a building or part of a building intended for use solely for a relevant residential purpose,
of any services related to the conversion other than the services of an architect, surveyor or any person acting as a consultant or in a supervisory capacity.
F1674
The supply of building materials to a person to whom the supplier is supplying services within item 2 or 3 of this Group which include the incorporation of the materials into the building (or its site) in question.
F168 Notes:
(1)
“Grant” includes an assignment or surrender.
(2)
A building is designed as a dwelling or a number of dwellings where in relation to each dwelling the following conditions are satisfied—
(a)
the dwelling consists of self-contained living accommodation;
(b)
there is no provision for direct internal access from the dwelling to any other dwelling or part of a dwelling;
(c)
the separate use, or disposal of the dwelling is not prohibited by the term of any covenant, statutory planning consent or similar provision; and
(d)
statutory planning consent has been granted in respect of that dwelling and its construction or conversion has been carried out in accordance with that consent.
(3)
The construction of, or conversion of a non-residential building to, a building designed as a dwelling or a number of dwellings includes the construction of, or conversion of a non-residential building to, a garage provided that—
(a)
the dwelling and the garage are constructed or converted at the same time; and
(b)
the garage is intended to be occupied with the dwelling or one of the dwellings.
(4)
Use for a relevant residential purpose means use as—
(a)
a home or other institution providing residential accommodation for children;
(b)
a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder;
(c)
a hospice;
(d)
residential accommodation for students or school pupils;
(e)
residential accommodation for members of any of the armed forces;
(f)
a monastery, nunnery or similar establishment; or
(g)
an institution which is the sole or main residence of at least 90 per cent. of its residents,
except use as a hospital, prison or similar institution or an hotel, inn or similar establishment.
(5)
Where a number of buildings are—
(a)
constructed at the same time and on the same site; and
(b)
are intended to be used together as a unit solely for a relevant residential purpose;
then each of those buildings, to the extent that they would not be so regarded but for this Note, are to be treated as intended for use solely for a relevant residential purpose.
(6)
Use for a relevant charitable purpose means use by a charity in either or both the following ways, namely—
(a)
otherwise than in the course or furtherance of a business;
(b)
as a village hall or similarly in providing social or recreational facilities for a local community.
F169(7)
For the purposes of item 1(b), and for the purposes of these Notes so far as having effect for the purposes of item 1(b), a building or part of a building is “non-residential” if—
(a)
it is neither designed, nor adapted, for use—
(i)
as a dwelling or number of dwellings, or
(ii)
for a relevant residential purpose; or
(b)
it is designed, or adapted, for such use but—
(i)
it was constructed more than 10 years before the grant of the major interest;
and
(ii)
no part of it has, in the period of 10 years immediately preceding the grant, been used as a dwelling or for a relevant residential purpose.
(7A)
For the purposes of item 3, and for the purposes of these Notes so far as having effect for the purposes of item 3, a building or part of a building is “non-residential” if—
(a)
it is neither designed, nor adapted, for use—
(i)
as a dwelling or number of dwellings, or
(ii)
for a relevant residential purpose; or
(b)
it is designed, or adapted, for such use but—
(i)
it was constructed more than 10 years before the commencement of the works of conversion, and
(ii)
no part of it has, in the period of 10 years immediately preceding the commencement of those works, been used as a dwelling or for a relevant residential purpose, and
(iii)
no part of it is being so used.
(8)
References to a non-residential building or a non-residential part of a building do not include a reference to a garage occupied together with a dwelling.
(9)
The conversion, other than to a building designed for a relevant residential purpose, of a non-residential part of a building which already contains a residential part is not included within items 1(b) or 3 unless the result of that conversion is to create an additional dwelling or dwellings.
(10)
Where—
(a)
part of a building that is constructed is designed as a dwelling or number of dwellings or is intended for use solely for a relevant residential purpose or relevant charitable purpose (and part is not); or
(b)
part of a building that is converted is designed as a dwelling or number of dwellings or is used solely for a relevant residential purpose (and part is not)—
then in the case of—
(i)
a grant or other supply relating only to the part so designed or intended for that use (or its site) shall be treated as relating to a building so designed or intended for such use;
(ii)
a grant or other supply relating only to the part neither so designed nor intended for such use (or its site) shall not be so treated; and
(iii)
any other grant or other supply relating to, or to any part of, the building (or its site), an apportionment shall be made to determine the extent to which it is to be so treated.
(11)
Where, a service falling within the description in items 2 or 3 is supplied in part in relation to the construction or conversion of a building and in part for other purposes, an apportionment may be made to determine the extent to which the supply is to be treated as falling within items 2 or 3.
(12)
Where all or part of a building is intended for use solely for a relevant residential purpose or a relevant charitable purpose—
(a)
a supply relating to the building (or any part of it) shall not be taken for the purposes of items 2 and 4 as relating to a building intended for such use unless it is made to a person who intends to use the building (or part) for such a purpose; and
(b)
a grant or other supply relating to the building (or any part of it) shall not be taken as relating to a building intended for such use unless before it is made the person to whom it is made has given to the person making it a certificate in such form as may be specified in a notice published by the Commissioners stating that the grant or other supply (or a specified part of it) so relates.
(13)
The grant of an interest in, or in any part of—
(a)
a building designed as a dwelling or number of dwellings; or
(b)
the site of such a building,
is not within item 1 if—
(i)
the interest granted is such that the grantee is not entitled to reside in the building or part, throughout the year; or
(ii)
residence there throughout the year, or the use of the building or part as the grantee’s principal private residence, is prevented by the terms of a covenant, statutory planning consent or similar permission.
(14)
Where the major interest referred to in item 1 is a tenancy or lease—
(a)
if a premium is payable, the grant falls within that item only to the extent that it is made for consideration in the form of the premium; and
(b)
if a premium is not payable, the grant falls within that item only to the extent that it is made for consideration in the form of the first payment of rent due under the tenancy or lease.
(15)
The reference in item 2(b) of this Group to the construction of a civil engineering work does not include a reference to the conversion, reconstruction, alteration or enlargement of a work.
(16)
For the purpose of this Group, the construction of a building does not include—
(a)
the conversion, reconstruction or alteration of an existing building; or
(b)
any enlargement of, or extension to, an existing building except to the extent the enlargement or extension creates an additional dwelling or dwellings; or
(c)
subject to Note (17) below, the construction of an annexe to an existing building.
(17)
Note 16(c) above shall not apply F170where the whole or a part of an annexe is intended for use solely for a relevant charitable purpose and—
(a)
F171the annexe is capable of functioning independently from the existing building; and
(b)
the only access or where there is more than one means of access, the main access to:
(i)
the annexe is not via the existing building; and
(ii)
the existing building is not via the annexe.
(18)
A building only ceases to be an existing building when:
(a)
demolished completely to ground level; or
(b)
the part remaining above ground level consists of no more than a single facade or where a corner site, a double facade, the retention of which is a condition or requirement of statutory planning consent or similar permission.
(19)
A caravan is not a residential caravan if residence in it throughout the year is prevented by the terms of a covenant, statutory planning consent or similar permission.
(20)
Item 2 and Item 3 do not include the supply of services described in paragraph 1(1) or 5(4) of Schedule 4.
F172(21)
In item 3 “relevant housing association” means–
F173(za)
a private registered provider of social housing,
(a)
a registered social landlord within the meaning of Part I of the Housing Act 1996 F174(Welsh registered social landlords),
F175(b)
a registered social landlord within the meaning of the Housing (Scotland) Act 2001 (asp 10) (Scottish registered social landlords), or
(c)
a registered housing association within the meaning of Part II of the Housing (Northern Ireland) Order 1992 F176 (Northern Irish registered housing associations).
(22)
“Building materials”, in relation to any description of building, means goods of a description ordinarily incorporated by builders in a building of that description, (or its site), but does not include—
(a)
finished or prefabricated furniture, other than furniture designed to be fitted in kitchens;
(b)
materials for the construction of fitted furniture, other than kitchen furniture;
(c)
electrical or gas appliances, unless the appliance is an appliance which is—
(i)
designed to heat space or water (or both) or to provide ventilation, air cooling, air purification, or dust extraction; or
(ii)
intended for use in a building designed as a number of dwellings and is a door-entry system, a waste disposal unit or a machine for compacting waste; or
(iii)
a burglar alarm, a fire alarm, or fire safety equipment or designed solely for the purpose of enabling aid to be summoned in an emergency; or
(iv)
a lift or hoist;
(d)
carpets or carpeting material.
(23)
For the purposes of Note (22) above the incorporation of goods in a building includes their installation as fittings.
(24)
Section 30(3) does not apply to goods forming part of a description of supply in this Group.
F177GROUP 6—PROTECTED BUILDINGS
Item No.
F178 1
The first grant by a person substantially reconstructing a protected building, of a major interest in, or in any part of, the building or its site.
F1792
The supply, in the course of an approved alteration of a protected building, of any services other than the services of an architect, surveyor or any person acting as consultant or in a supervisory capacity.
F1803
The supply of building materials to a person to whom the supplier is supplying services within item 2 of this Group which include the incorporation of the materials into the building (or its site) in question.
F181Notes:
(1)
“Protected building” means a building which is designed to remain as or become a dwelling or number of dwellings (as defined in Note (2) below) or is intended for use solely for a relevant residential purpose or a relevant charitable purpose after the reconstruction or alteration and which, in either case, is—
(a)
a listed building within the meaning of—
(i)
the Planning (Listed Buildings and Conservation Areas) Act 1990 F182 ; or
(ii)
F183the Planning (Listed Buildings and Conservation Areas) (Scotland) Act 1997; or
(iii)
the Planning (Northern Ireland) Order 1991 F184 ; or
(b)
a scheduled monument, within the meaning of—
(i)
the Ancient Monuments and Archaeological Areas Act 1979; or
(ii)
F185the Historic Monuments and Archaeological Objects (Northern Ireland) Order 1995.
(2)
A building is designed to remain as or become a dwelling or number of dwellings where in relation to each dwelling the following conditions are satisfied—
(a)
the dwelling consists of self-contained living accommodation;
(b)
there is no provision for direct internal access from the dwelling to any other dwelling or part of a dwelling;
(c)
the separate use, or disposal of the dwelling is not prohibited by the terms of any convenants, statutory planning consent or similar provision,
and includes a garage (occupied together with a dwelling) either constructed at the same time as the building or where the building has been sustantially reconstructed at the same time as that reconstruction.
(3)
Notes (1), (4), (6), (12) to (14) and (22) to (24) of Group 5 apply in relation to this Group as they apply in relation to that Group but subject to any appropriate modifications.
F186(4)
For the purposes of item 1, a protected building shall not be regarded as substantially reconstructed unless the reconstruction is such that at least one of the following conditions is fulfilled when the reconstruction is completed—
(a)
that, of the works carried out to effect the reconstruction, at least three-fifths, measured by reference to cost, are of such a nature that the supply of services (other than excluded services), materials and other items to carry out the works, would, if supplied by a taxable person, be within either item 2 or item 3 of this Group; and
F187(b)
that the reconstructed building incorporates no more of the original building (that is to say, the building as it was before the reconstruction began) than the external walls, together with other external features of architectural or historic interest;
and in paragraph (a) above “excluded services” means the services of an architect, surveyor or other person acting as consultant or in a supervisory capacity.
(5)
Where part of a protected building that is substantially reconstructed is designed to remain as or become a dwelling or a number of dwellings or is intended for use solely for a relevant residential or relevant charitable purpose (and part is not)—
(a)
a grant or other supply relating only to the part so designed or intended for such use (or its site) shall be treateed as relating to a building so designed or intended for such use;
(b)
a grant or other supply relating only to the part neither so designed nor intended for such use (or its site) shall not be so treated; and
(c)
in the case of any other grant or other supply relating to, or to any part of, the building (or its site), an apportionment shall be made to determine the extent to which it is to be so treated.
(6)
“Approved alteration” means—
(a)
in the case of a protected building which is an ecclesiastical building to which section 60 of the Planning (Listed Buildings and Conservation Areas) Act 1990 applies, any works of alteration; and
(b)
in the case of a protected building which is a scheduled monument within the meaning of the Historic Monuments Act (Northern Ireland) 1971 and in respect of which a protection order, within the meaning of that Act, is in force, works of alteration for which consent has been given under section 10 of that Act; and
(c)
in any other case, works of alteration which may not, or but for the existence of a Crown interest or Duchy interest could not, be carried out unless authorised under, or under any provision of—
(i)
Part I of the Planning (Listed Buildings and Conservation Areas) Act 1990,
(ii)
Part IV of the Town and Country Planning (Scotland) Act 1972,
(iii)
Part V of the Planning (Northern Ireland) Order 1991,
(iv)
Part I of the Ancient Monuments and Archaeological Areas Act 1979,
and for which, except in the case of a Crown interest or Duchy interest, consent has been obtained under any provision of that Part,
but does not include any works of repair or maintenance, or any incidental alteration to the fabric of a building which results from the carrying out of repairs, or maintenance work.
(7)
For the purposes of paragraph (a) of Note (6), a building used or available for use by a minister of religion wholly or mainly as a residence from which to perform the duties of his office shall be treated as not being an ecclesiastical building.
(8)
For the purposes of paragraph (c) of Note (6) “Crown interest” and “Duchy interest” have the same meaning as in section 50 of the Ancient Monuments and Archaeological Areas Act 1979.
(9)
Where a service is supplied in part in relation to an approved alteration of a building, and in part for other purposes, an apportionment may be made to determine the extent to which the supply is to be treated as falling within item 2.
(10)
For the purposes of item 2 the construction of a building separate from, but in the curtilage of, a protected building does not constitute an alteration of the protected building.
(11)
Item 2 does not include the supply of services described in paragraph 1(1) or 5(4) of Schedule 4.
Group 7— International services
Item No.
1
The supply of services of work carried out on goods which, for that purpose, have been obtained or acquired in, or imported into, any of the member States and which are intended to be, and in fact are, subsequently exported to a place outside the member States—
(a)
by or on behalf of the supplier; or
(b)
where the recipient of the services belongs in a place outside the member States, by or on behalf of the recipient.
2
The supply of services consisting of the making of arrangements for—
(a)
the export of any goods to a place outside the member States;
(b)
a supply of services of the description specified in item 1 of this Group; or
(c)
any supply of services which is made outside the member States.
Note: This Group does not include any services of a description specified in Group 2 or Group 5 of Schedule 9.
Group 8— Transport
F1881
The supply, repair or maintenance of a qualifying ship or the modification or conversion of any such ship provided that when so modified or converted it will remain a qualifying ship.
F1892
The supply, repair or maintenance of a qualifying aircraft or the modification or conversion of any such aircraft provided that when so modified or converted it will remain a qualifying aircraft.
F1902A
The supply of parts and equipment, of a kind ordinarily installed or incorporated in, and to be installed, or incorporated in,—
(a)
the propulsion, navigation or communication systems; or
(b)
the general structure,
of a qualifying ship or, as the case may be, aircraft.
F1912B
The supply of life jackets, life rafts, smoke hoods and similar safety equipment for use in a qualifying ship or, as the case may be, aircraft.
3
(a)
The supply to and repair or maintenance for a charity providing rescue or assistance at sea of—
(i)
any lifeboat;
(ii)
carriage equipment designed solely for the launching and recovery of lifeboats;
(iii)
tractors for the sole use of the launching and recovery of lifeboats;
(iv)
winches and hauling equipment for the sole use of the recovery of lifeboats.
(b)
The construction, modification, repair or maintenance for a charity providing rescue or assistance at sea of slipways used solely for the launching and recovery of lifeboats.
(c)
The supply of spare parts or accessories to a charity providing rescue or assistance at sea for use in or with goods comprised in paragraph (a) above or slipways comprised in paragraph (b) above.
F192(d)
The supply to a charity providing rescue or assistance at sea of equipment that is to be installed, incorporated or used in a lifeboat and is of a kind ordinarily installed, incorporated or used in a lifeboat.
F193(e)
The supply of fuel to a charity providing rescue or assistance at sea where the fuel is for use in a lifeboat.
4
Transport of passengers—
(a)
in any vehicle, ship or aircraft designed or adapted to carry not less than F19410 passengers;
(b)
by F195a universal service provider;
(c)
on any scheduled flight; or
(d)
from a place within to a place outside the United Kingdom or vice versa, to the extent that those services are supplied in the United Kingdom.
5
The transport of goods from a place within to a place outside the member States or vice versa, to the extent that those services are supplied within the United Kingdom.
6
Any services provided for—
(a)
the handling of ships or aircraft in a port, customs and excise airport or outside the United Kingdom; or
F196(b)
the handling or storage—
(i)
in a port,
(ii)
on land adjacent to a port,
(iii)
in a customs and excise airport, or
(iv)
in a transit shed,
of goods carried in a ship or aircraft.
F1976A
Air navigation services.
7
Pilotage services.
8
Salvage or towage services.
9
Any services supplied for or in connection with the surveying of any ship or aircraft or the classification of any ship or aircraft for the purposes of any register.
10
The making of arrangements for—
(a)
the supply of, or of space in, any ship or aircraft; F198. . .
(b)
the supply of any service included in F199items 1 and 2, 3 to 9 and 11.
11
The supply—
(a)
of services consisting of
(i)
the handling or storage of goods at, or their transport to or from, a place at which they are to be exported to or have been imported from a place outside the member States; or
(ii)
the handling or storage of such goods in connection with such transport; or
(b)
to a person who receives the supply for the purpose of a business carried on by him and who belongs outside the United Kingdom, of services of a description specified in paragraph (a) of item 6, F202item 6A,. item 9 or paragraph (a) of item 10 of this Group.
12
The supply of a designated travel service to be enjoyed outside the F90European Union, to the extent to which the supply is so enjoyed.
13
Intra-Community transport services supplied in connection with the transport of goods to or from the Azores or Madeira or between those places, to the extent that the services are treated as supplied in the United Kingdom.
Notes:
F203A1
In this Group—
(a)
a “qualifying ship”is any ship of a gross tonnage of not less than 15 tons which is neither designed nor adapted for use for recreation or pleasure; and
F204(b)
a “qualifying aircraft” is any aircraft which —
(i)
is used by an airline operating for reward chiefly on international routes, or
(ii)
is used by a State institution and meets the condition in Note (B1).
F205B1
The condition is that the aircraft—
(a)
is of a weight of not less than 8,000 kilograms, and
(b)
is neither designed nor adapted for use for recreation or pleasure.
C1
In Note (A1)(b)—
“airline” means an undertaking which provides services for the carriage by air of passengers or cargo (or both);
“State institution” has the same meaning as in Part B of Annex X to the Council Directive 2006/112/EC on the common system of value added tax (transactions which member States may continue to exempt).
(1)
In items 1 and 2 the supply of a F206qualifying ship or, as the case may be, aircraft includes the supply of services under a charter of that ship or aircraft except where the services supplied under such a charter consist wholly of any one or more of the following—
(a)
transport of passengers;
(b)
accommodation;
(c)
entertainment;
(d)
education;
being services wholly performed in the United Kingdom.
(2)
Items 1, 2 F207, 2A, 2B and 3 include the letting on hire of the goods specified in the items.
F208(2A)
Items 2A and 2B do not include the supply of parts and equipment to a Government department F209or any part of the Scottish Administration unless—
(a)
they are installed or incorporated in the course of a supply which is treated as being made in the course or furtherance of a business carried on by the department; or
(b)
the parts and equipment are to be installed or incorporated in ships or aircraft used for the purpose of providing rescue or assistance at sea.
(3)
Item 3 shall not apply unless, before the supply is made, the recipient of the supply gives to the person making the supply a certificate stating—
(a)
the name and address of the recipient;
(b)
that the supply is of a description specified in item 3 of this Group.
(4)
“Lifeboat” means any vessel used or to be used solely for rescue or assistance at sea.
F210(4A)
Item 4 does not include the transport of passengers-—
(a)
in any vehicle to, from or within-—
(i)
a place of entertainment, recreation or amusement; or
(ii)
a place of cultural, scientific, historical or similar interest,
by the person, or a person connected with him, who supplies a right of admission to, or a right to use facilities at, such a place;
(b)
in any motor vehicle between a car park (or land adjacent thereto) and an airport passenger terminal (or land adjacent thereto) by the person, or a person connected with him, who supplies facilities for the parking of vehicles in that car park; or
(c)
in an aircraft where the flight is advertised or held out to be for the purpose of—
(i)
providing entertainment, recreation or amusement; or
(ii)
the experience of flying, or the experience of flying in that particular aircraft,
and not primarily for the purpose of transporting passengers from one place to another.
(4B)
For the purposes of Note (4A) any question whether a person is connected with another shall be determined in accordance with F211section 1122 of the Corporation Tax Act 2010.
(4C)
In Note (4A)(b) “motor vehicle” means a mechanically propelled vehicle intended or adapted for use on the roads.
F212(4D)
Item 4(a) includes the transport of passengers in a vehicle—
(a)
which is designed, or substantially and permanently adapted, for the safe carriage of a person in a wheelchair or two or more such persons, and
(b)
which, if it were not so designed or adapted, would be capable of carrying no less than 10 persons.
F213(4E)
“Universal service provider” means a person who provides a universal postal service (within the meaning of F214Part 3 of the Postal Services Act 2011), or part of such a service, in the United Kingdom.
(5)
Item 6 does not include the letting on hire of goods.
(6)
“Port” F215, “customs and excise airport” and “transit shed” have the same meanings as in the Management Act.
F216(6A)
“Air navigation services” has the same meaning as in the Civil Aviation Act 1982 F217.
(7)
(8)
“Designated travel service” has the same meaning as in the M3Value Added Tax (Tour Operators) Order 1987.
(9)
“Intra-Community transport services” means—
(a)
the intra-Community transport of goods within the meaning of the M4Value Added Tax (Place of Supply of Services) Order 1992;
(b)
ancillary transport services within the meaning of the M5Value Added Tax (Place of Supply of Services) Order 1992 which are provided in connection with the intra-Community transport of goods; or
(c)
the making of arrangements for the supply by or to another person of a supply within (a) or (b) above or any other activity which is intended to facilitate the making of such a supply,
and, for the purpose of this Note only, the Azores and Madeira shall each be treated as a separate member State.
Group 9— Caravans and houseboats
Item No.
1
Caravans exceeding the limits of size for the time being permitted for the use on roads of a trailer drawn by a motor vehicle having an unladen weight of less than 2,030 kilogrammes.
2
Houseboats being boats or other floating decked structures designed or adapted for use solely as places of permanent habitation and not having means of, or capable of being readily adapted for, self-propulsion.
3
The supply of such services as are described in paragraph 1(1) or 5(3) of Schedule 4 in respect of a caravan comprised in item 1 or a houseboat comprised in item 2.
Note:
This Group does not include—
(a)
removable contents other than goods of a kind mentioned in item 3 of Group 5; or
(b)
the supply of accommodation in a caravan or houseboat.
Group 10— Gold
Item No.
1
The supply, by a Central Bank to another Central Bank or a member of the London Gold Market, of gold held in the United Kingdom.
2
The supply, by a member of the London Gold Market to a Central Bank, of gold held in the United Kingdom.
Notes:
(1)
“Gold” includes gold coins.
(2)
Section 30(3) does not apply to goods forming part of a description of supply in this Group.
(3)
Items 1 and 2 include—
(a)
the granting of a right to acquire a quantity of gold; and
(b)
any supply described in those items which by virtue of paragraph 1 of Schedule 4 is a supply of services.
Group 11— Bank notes
Item No.
1
The issue by a bank of a note payable to bearer on demand.
Group 12— Drugs, medicines, aids for the handicapped, etc.
Item No.
F2201
The supply of any qualifying goods dispensed to an individual for that individual’s personal use on the prescription of an appropriate practitioner where the dispensing is—
(a)
by a registered pharmacist, or
(b)
in accordance with a requirement or authorisation under a relevant provision.
F2201A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
The supply to a handicapped person for domestic or his personal use, or to a charity for making available to handicapped persons by sale or otherwise, for domestic or their personal use, of—
(a)
medical or surgical appliances designed solely for the relief of a severe abnormality or severe injury;
(b)
electrically or mechanically adjustable beds designed for invalids;
(c)
commode chairs, commode stools, devices incorporating a bidet jet and warm air drier and frames or other devices for sitting over or rising from a sanitary appliance;
(d)
chair lifts or stair lifts designed for use in connection with invalid wheelchairs;
(e)
hoists and lifters designed for use by invalids;
(f)
motor vehicles designed or substantially and permanently adapted for the carriage of a person in a wheelchair or on a stretcher and of no more than F22111 other persons;
(g)
equipment and appliances not included in paragraphs (a) to (f) above designed solely for use by a handicapped person;
(h)
parts and accessories designed solely for use in or with goods described in paragraphs (a) to (g) above;
(i)
boats designed or substantially and permanently adapted for use by handicapped persons.
F2222A
The supply of a qualifying motor vehicle—
(a)
to a handicapped person—
(i)
who usually uses a wheelchair, or
(ii)
who is usually carried on a stretcher,
for domestic or his personal use; or
(b)
to a charity for making available to such a handicapped person by sale or otherwise, for domestic or his personal use.
3
The supply to a handicapped person of services of adapting goods to suit his condition.
4
The supply to a charity of services of adapting goods to suit the condition of a handicapped person to whom the goods are to be made available, by sale or otherwise, by the charity.
5
The supply to a handicapped person or to a charity of a service of repair or maintenance of any goods specified in item 2, F2232A, 6, 18 or 19 and supplied as described in that item.
6
The supply of goods in connection with a supply described in item 3, 4 or 5.
7
The supply to a handicapped person or to a charity of services necessarily performed in the installation of equipment or appliances (including parts and accessories therefor) specified in item 2 and supplied as described in that item.
8
The supply to a handicapped person of a service of constructing ramps or widening doorways or passages for the purpose of facilitating his entry to or movement within his private residence.
9
The supply to a charity of a service described in item 8 for the purpose of facilitating a handicapped person’s entry to or movement within any building.
10
The supply to a handicapped person of a service of providing, extending or adapting a bathroom, washroom or lavatory in his private residence where such provision, extension or adaptation is necessary by reason of his condition.
F22411
The supply to a charity of a service of providing, extending or adapting a bathroom, washroom or lavatory for use by handicapped persons—
(a)
in residential accommodation, or
(b)
in a day-centre where at least 20 per cent. of the individuals using the centre are handicapped persons,
where such provision, extension or adaptation is necessary by reason of the condition of the handicapped persons.
12
The supply to a charity of a service of providing, extending or adapting a washroom or lavatory for use by handicapped persons in a building, or any part of a building, used principally by a charity for charitable purposes where such provision, extension or adaptation is necessary to facilitate the use of the washroom or lavatory by handicapped persons.
13
The supply of goods in connection with a supply described in items 8, 9, 10 or 11.
14
The letting on hire of a motor vehicle for a period of not less than 3 years to a handicapped person in receipt of a disability living allowance by virtue of entitlement to the mobility component or of mobility supplement where the lessor’s business consists predominantly of the provision of motor vehicles to such persons.
15
The sale of a motor vehicle which had been let on hire in the circumstances described in item 14, where such sale constitutes the first supply of the vehicle after the end of the period of such letting.
16
The supply to a handicapped person of services necessarily performed in the installation of a lift for the purpose of facilitating his movement between floors within his private residence.
17
The supply to a charity providing a permanent or temporary residence or day-centre for handicapped persons of services necessarily performed in the installation of a lift for the purpose of facilitating the movement of handicapped persons between floors within that building.
18
The supply of goods in connection with a supply described in item 16 or 17.
19
The supply to a handicapped person for domestic or his personal use, or to a charity for making available to handicapped persons by sale or otherwise for domestic or their personal use, of an alarm system designed to be capable of operation by a handicapped person, and to enable him to alert directly a specified person or a control centre.
20
The supply of services necessarily performed by a control centre in receiving and responding to calls from an alarm system specified in item 19.
Notes:
(1)
Section 30(3) does not apply to goods forming part of a description of supply in item 1 F225..., nor to other goods forming part of a description of supply in this Group, except where those other goods are acquired from another member State or imported from a place outside the member States by a handicapped person for domestic or his personal use, or by a charity for making available to handicapped persons, by sale or otherwise, for domestic or their personal use.
F226(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F227(2A)
In F228item 1, “qualifying goods” means any goods designed or adapted for use in connection with any medical or surgical treatment except—
(a)
hearing aids;
(b)
dentures; and
(c)
spectacles and contact lenses.
F229(2B)
In item 1 “appropriate practitioner” means—
(a)
a registered medical practitioner;
(b)
a person registered in the dentists’ register under the Dentists Act 1984;
(c)
a community practitioner nurse prescriber;
(d)
a nurse independent prescriber;
(e)
an optometrist independent prescriber;
(f)
a pharmacist independent prescriber;
(g)
a supplementary prescriber.
For the purposes of this Note “community practitioner nurse prescriber”, “nurse independent prescriber”, “optometrist independent prescriber”, “pharmacist independent prescriber” and “supplementary prescriber” have the meanings given in article 1(2) of the Prescription Only Medicines (Human Use) Order 1997.
(2C)
In item 1 “registered pharmacist” means a person who is—
(a)
registered in the Register of Pharmacists maintained under the Pharmacists and Pharmacy Technicians Order 2007, or
(b)
registered in the register of pharmaceutical chemists kept under the Pharmacy (Northern Ireland) Order 1976.
(2D)
In item 1 “relevant provision” means—
(a)
article 57 of the Health and Personal Social Services (Northern Ireland) Order 1972;
(b)
regulation 20 of the National Health Service (Pharmaceutical Services) Regulations 1992;
(c)
regulation 12 of the Pharmaceutical Services Regulations (Northern Ireland) 1997;
(d)
paragraph 44 of Schedule 5 to the National Health Service (General Medical Services Contracts) (Scotland) Regulations 2004;
(e)
paragraph 15 of Schedule 1 to the National Health Service (Primary Medical Services Section 17C Agreements) (Scotland) Regulations 2004;
(f)
paragraphs 47 and 49 of Schedule 6 to the National Health Service (General Medical Services Contracts) Regulations 2004;
(g)
paragraph 44 of Schedule 5 to the Health and Personal Social Services (General Medical Services Contracts) Regulations (Northern Ireland) 2004;
(h)
paragraphs 46, 48 and 49 of Schedule 5 to the National Health Service (Personal Medical Services Agreements) Regulations 2004;
(i)
paragraph 47 of Schedule 6 to the National Health Service (General Medical Services Contracts) (Wales) Regulations 2004;
(j)
regulation 60 of the National Health Service (Pharmaceutical Services) Regulations 2005.
(3)
“Handicapped” means chronically sick or disabled.
(4)
Item 2 shall not include hearing aids (except hearing aids designed for the auditory training of deaf children), dentures, spectacles and contact lenses but shall be deemed to include—
(a)
clothing, footwear and wigs;
(b)
invalid wheelchairs, and invalid carriages F230. . .; and
(c)
renal haemodialysis units, oxygen concentrators, artificial respirators and other similar apparatus.
(5)
F233(5A)
In item 1 the reference to personal use does not include any use which is, or involves, a use by or in relation to an individual while that individual, for the purposes of being provided (whether or not by the person making the supply) with medical or surgical treatment, or with any form of care—
(a)
is an in-patient or resident in a relevant institution which is a hospital or nursing home; or
(b)
is attending at the premises of a relevant institution which is a hospital or nursing home.
(5B)
Subject to Notes (5C) and (5D), in item 2 the reference to domestic or personal use does not include any use which is, or involves, a use by or in relation to a handicapped person while that person, for the purposes of being provided (whether or not by the person making the supply) with medical or surgical treatment, or with any form of care—
(a)
is an in-patient or resident in a relevant institution; or
(b)
is attending at the premises of a relevant institution.
(5C)
Note (5B) does not apply for the purpose of determining whether any of the following supplies falls within item 2, that is to say—
(a)
a supply to a charity;
(b)
a supply by a person mentioned in any of paragraphs (a) to (g) of Note (5H) of an invalid wheelchair or invalid carriage;
(c)
a supply by a person so mentioned of any parts or accessories designed solely for use in or with an invalid wheelchair or invalid carriage.
(5D)
Note (5B) applies for the purpose of determining whether a supply of goods by a person not mentioned in any of paragraphs (a) to (g) of Note (5H) falls within item 2 only if those goods are—
(a)
goods falling within paragraph (a) of that item;
(b)
incontinence products and wound dressings; or
(c)
parts and accessories designed solely for use in or with goods falling within paragraph (a) of this Note.
(5E)
Subject to Note (5F), item 2 does not include—
(a)
a supply made in accordance with any agreement, arrangement or understanding (whether or not legally enforceable) to which any of the persons mentioned in paragraphs (a) to (g) of Note (5H) is or has been a party otherwise than as the supplier; or
(b)
any supply the whole or any part of the consideration for which is provided (whether directly or indirectly) by a person so mentioned.
(5F)
A supply to a handicapped person of an invalid wheelchair or invalid carriage is excluded from item 2 by Note (5E) only if—
(a)
that Note applies in relation to that supply by reference to a person falling within paragraph (g) of Note (5H); or
(b)
the whole of the consideration for the supply is provided (whether directly or indirectly) by a person falling within any of paragraphs (a) to (f) of Note (5H).
(5G)
In Notes (4), (5C) and (5F), the references to an invalid wheelchair and to an invalid carriage do not include references to any mechanically propelled vehicle which is intended or adapted for use on roads.
(5H)
The persons referred to in Notes (5C) to (5F) are—
F234(a)
a Strategic Health Authority or Special Health Authority in England;
(aa)
a Health Authority, Special Health Authority or Local Health Board in Wales;
(b)
a Health Board or Special Health Board in Scotland;
(c)
a Health and Social Services Board in Northern Ireland;
(d)
the Common Services Agency for the Scottish Health Service, the Northern Ireland Central Services Agency for Health and Social Services and the Isle of Man Health Services Board;
(e)
F238(eaa)
an NHS foundation trust;
F239(ea)
(f)
a Health and Social Services trust established under Article 10 of the Health and Personal Social Services (Northern Ireland) Order 1991 F242; or
(g)
any person not falling within any of paragraphs (a) to (f) above who is engaged in the carrying on of any activity in respect of which a relevant institution is required to be approved, licensed or registered or as the case may be, would be so required if not exempt.
(5I)
In Notes (5A), (5B) and (5H), “relevant institution” means any institution (whether a hospital, nursing home or other institution) which provides care or medical or surgical treatment and is either—
(a)
approved, licensed or registered in accordance with the provisions of any enactment or Northern Ireland legislation; or
(b)
exempted by or under the provisions of any enactment or Northern Ireland legislation from any requirement to be approved, licensed or registered;,
and in this Note the references to the provisions of any enactment or Northern Ireland legislation include references only to provisions which, so far as relating to England, Wales, Scotland or Northern Ireland, have the same effect in every locality within that part of the United Kingdom.
F243(5J)
For the purposes of item 11 “residential accommodation” means—
(a)
a residential home, or
(b)
self-contained living accommodation,
provided as a residence (whether on a permanent or temporary basis or both) for handicapped persons, but does not include an inn, hotel, boarding house or similar establishment or accommodation in any such type of establishment.
(5K)
In this Group “washroom” means a room that contains a lavatory or washbasin (or both) but does not contain a bath or a shower or cooking, sleeping or laundry facilities.
F244(5L)
A “qualifying motor vehicle” for the purposes of item 2A is a motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver)—
(a)
that is designed or substantially and permanently adapted to enable a handicapped person—
(i)
who usually uses a wheelchair, or
(ii)
who is usually carried on a stretcher,
to enter, and drive or be otherwise carried in, the motor vehicle; or
(b)
that by reason of its design, or being substantially and permanently adapted, includes features whose design is such that their sole purpose is to allow a wheelchair used by a handicapped person to be carried in or on the motor vehicle.
(6)
Item 14 applies only—
(a)
where the vehicle is unused at the commencement of the period of letting; and
(b)
where the consideration for the letting consists wholly or partly of sums paid to the lessor by F245the Department for Work and Pensions or the Ministry of Defence on behalf of the lessee in respect of the mobility component of the disability living allowance or mobility supplement to which he is entitled.
(7)
In item 14—
(a)
“disability living allowance” is a disability living allowance within the meaning of section 71 of the M6Social Security Contributions and Benefits Act 1992, or section 71 of the M7Social Security Contributions and Benefits (Northern Ireland) Act 1992; and
(b)
“mobility supplement” is a mobility supplement within the meaning of Article 26A of the M8Naval, Military and Air Forces etc. (Disablement and Death Service Pensions Order 1983, Article 25A of the M9Personal Injuries (Civilians) Scheme 1983, Article 3 of the M10Motor Vehicles (Exemption from Vehicles Excise Duty) Order 1985 or Article 3 of the M11Motor Vehicles (Exemption from Vehicles Excise Duty) (Northern Ireland) Order 1985.
(8)
Where in item 3 or 4 the goods are adapted in accordance with that item prior to their supply to the handicapped person or the charity, an apportionment shall be made to determine the supply of services which falls within item 3 or 4.
(9)
In item 19 or 20, a specified person or control centre is a person or centre who or which—
(a)
is appointed to receive directly calls activated by an alarm system described in that item, and
(b)
retains information about the handicapped person to assist him in the event of illness, injury or similar emergency.
Group 13— Imports, exports etc.
Item No.
1
The supply before the delivery of an entry (within the meaning of regulation 5 of the M12Customs Controls on Importation of Goods Regulations 1991)) under an agreement requiring the purchaser to make such entry of goods imported from a place outside the member States.
2
The supply to or by an overseas authority, overseas body or overseas trader, charged with the management of any defence project which is the subject of an international collaboration arrangement or under direct contract with any government or government-sponsored international body participating in a defence project under such an arrangement, of goods or services in the course of giving effect to that arrangement.
3
The supply to an overseas authority, overseas body or overseas trader of jigs, patterns, templates, dies, punches and similar machine tools used in the United Kingdom solely for the manufacture of goods for export to places outside the member States.
Notes:
(1)
An “international collaboration arrangement” means any arrangement which—
(a)
is made between the United Kingdom Government and the government of one or more other countries, or any government-sponsored international body for collaboration in a joint project of research, development or production; and
(b)
includes provision for participating governments to relieve the cost of the project from taxation.
(2)
“Overseas authority” means any country other than the United Kingdom or any part of or place in such a country or the government of any such country, part or place.
(3)
“Overseas body” means a body established outside the United Kingdom.
(4)
“Overseas trader” means a person who carries on a business and has his principal place of business outside the United Kingdom.
(5)
Item 3 does not apply where the overseas authority, overseas body or overseas trader is a taxable person, another member State, any part of or place in another member State, the government of any such member State, part or place, a body established in another member State or a person who carries on business, or has a place of business, in another member State.
F246Group 14— Tax-free shops
Notes:
(1)
For the purpose of determining the aggregate value of any goods referred to in Item 1(a) only the whole of the value of any item, or group of items which are normally sold as a set or collection, may be included in the aggregate value of F247£75.
(2)
“Tax free shop” means any shop which is situated within an airport, port or Channel Tunnel terminal and which is approved by the Commissioners for the supply of goods for the purposes of this Group, and in this note “Channel Tunnel terminal” means the area situated in the vicinity of Cheriton, Folkestone referred to in section 1(7)(b) of the M13Channel Tunnel Act 1987.
(3)
“Relevant journey” means a journey by air or sea from the United Kingdom to a place in another member State where the traveller is to disembark and includes, for the purposes of Item 1, a journey by a Channel Tunnel shuttle train.
(4)
“Traveller” means any passenger travelling under a transport document for air or sea travel stating that the immediate destination is a place in another member State (including such a transport document stating that the final destination is a place outside the member States) or for shuttle train travel.
(5)
Items 1 and 2 do not apply where the supply is to a traveller under 17 years of age of goods falling within Item 1(b), other than perfumes and toilet waters.
(6)
In these Notes “shuttle train” has the meaning given by section 1(9) of the M14Channel Tunnel Act 1987.
Group 15— Charities etc.
F2481
The sale, or letting on hire, by a charity of any goods donated to it for—
(a)
sale,
(b)
letting,
(c)
sale or letting,
(d)
sale or export,
(e)
letting or export, or
(f)
sale, letting or export.
F2491A
The sale, or letting on hire, by a taxable person of any goods donated to him for—
(a)
sale,
(b)
letting,
(c)
sale or letting,
(d)
sale or export,
(e)
letting or export, or
(f)
sale, letting or export,
if he is a profits-to-charity person in respect of the goods.
F2502
The donation of any goods for any one or more of the following purposes—
(a)
sale by a charity or a taxable person who is a profits-to-charity person in respect of the goods;
(b)
export by a charity or such a taxable person;
(c)
letting by a charity or such a taxable person.
3
The export of any goods by a charity to a place outside the member States.
4
The supply of any relevant goods for donation to a nominated eligible body where the goods are purchased with funds provided by a charity or from voluntary contributions.
5
The supply of any relevant goods to an eligible body which pays for them with funds provided by a charity or from voluntary contributions or to an eligible body which is a charitable institution providing care or medical or surgical treatment for handicapped persons.
6
Repair and maintenance of relevant goods owned by an eligible body.
7
The supply of goods in connection with the supply described in item 6.
F2518
The supply to a charity of a right to promulgate an advertisement by means of a medium of communication with the public.
F2528A
A supply to a charity that consists in the promulgation of an advertisement by means of such a medium.
F2538B
The supply to a charity of services of design or production of an advertisement that is, or was intended to be, promulgated by means of such a medium.
F2548C
The supply to a charity of goods closely related to a supply within item 8B.
9
The supply to a charity, providing care or medical or surgical treatment for human beings or animals, or engaging in medical or veterinary research, of a medicinal product F255or veterinary medicinal product where the supply is solely for use by the charity in such care, treatment or research.
10
The supply to a charity of a substance directly used for synthesis or testing in the course of medical or veterinary research.
Notes:
F256(1)
Item 1 or 1A does not apply unless the sale or letting—
(a)
takes place as a result of the goods having been made available—
(i)
to two or more specified persons, or
(ii)
to the general public,
for purchase or hire (whether so made available in a shop or elsewhere), and
(b)
does not take place as a result of any arrangements (whether legally binding or not) relating to the goods and entered into, before the goods were made so available, by—
(i)
each of the parties to the sale or letting, or
(ii)
the donor of the goods and either or both of those parties.
(1A)
For the purposes of items 1, 1A and 2, goods are donated for letting only if they are donated for—
(a)
letting, and
(b)
re-letting after the end of any first or subsequent letting, and
(c)
all or any of—
(i)
sale,
(ii)
export, or
(iii)
disposal as waste,
if not, or when no longer, used for letting.
(1B)
Items 1 and 1A do not include (and shall be treated as having not included) any sale, or letting on hire, of particular donated goods if the goods, at any time after they are donated but before they are sold, exported or disposed of as waste, are whilst unlet used for any purpose other than, or in addition to, that of being available for purchase, hire or export.
(1C)
In Note (1) “specified person” means a person who—
(a)
is handicapped, or
(b)
is entitled to any one or more of the specified benefits, or
(c)
is both handicapped and so entitled.
(1D)
For the purposes of Note (1C) the specified benefits are—
(a)
(b)
housing benefit under Part VII of the Social Security Contributions and Benefits Act 1992 or Part VII of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
(c)
council tax benefit under Part VII of the Social Security Contributions and Benefits Act 1992;
(d)
F261(e)
any element of child tax credit other than the family element; and
(f)
working tax credit.
(1E)
For the purposes of items 1A and 2 a taxable person is a “profits-to-charity” person in respect of any goods if—
(a)
he has agreed in writing (whether or not contained in a deed) to transfer to a charity his profits from supplies and lettings of the goods, or
(b)
his profits from supplies and lettings of the goods are otherwise payable to a charity.
(1F)
In items 1, 1A and 2, and any Notes relating to any of those items, “goods” means goods (and, in particular, does not include anything that is not goods even though provision made by or under an enactment provides for a supply of that thing to be, or be treated as, a supply of goods).
(2)
“Animals” includes any species of the animal kingdom.
(3)
“Relevant goods” means—
(a)
medical, scientific, computer, video, sterilising, laboratory or refrigeration equipment for use in medical or veterinary research, training, diagnosis or treatment;
(b)
ambulances;
(c)
parts or accessories for use in or with goods described in paragraph (a) or (b) above;
(d)
goods of a kind described in item 2 of Group 12 of this Schedule;
(e)
motor vehicles (other than vehicles with more than 50 seats) designed or substantially and permanently adapted for the safe carriage of a handicapped person in a wheelchair provided that—
(i)
in the case of vehicles with more than 16 but fewer than 27 seats, the number of persons for which such provision shall exist shall be at least 2;
(ii)
in the case of vehicles with more than 26 but fewer than 37 seats, the number of persons for which such provision shall exist shall be at least 3;
(iii)
in the case of vehicles with more than 36 but fewer than 47 seats, the number of persons for which such provision shall exist shall be at least 4;
(iv)
in the case of vehicles with more than 46 seats, the number of persons for which such provision shall exist shall be at least 5;
(v)
there is either a fitted electrically or hydraulically operated lift or, in the case of vehicles with fewer than 17 seats, a fitted ramp to provide access for a passenger in a wheelchair;
(f)
motor vehicles (with more than 6 but fewer than 51 seats) for use by an eligible body providing care for blind, deaf, mentally handicapped or terminally sick persons mainly to transport such persons;
(g)
telecommunication, aural, visual, light enhancing or heat detecting equipment (not being equipment ordinarily supplied for private or recreational use) solely for use for the purpose of rescue or first aid services undertaken by a charitable institution providing such services.
(4)
“Eligible body” means—
F262(a)
a Strategic Health Authority or Special Health Authority in England;
(aa)
a Health Authority, Special Health Authority or Local Health Board in Wales;
(b)
a Health Board in Scotland;
(c)
a Health and Social Services Board in Northern Ireland;
(d)
a hospital whose activities are not carried on for profit;
(e)
a research institution whose activities are not carried on for profit;
(f)
a charitable institution providing care or medical or surgical treatment for handicapped persons;
(g)
the Common Services Agency for the Scottish Health Service, the Northern Ireland Central Services Agency for Health and Social Services or the Isle of Man Health Services Board;
(h)
a charitable institution providing rescue or first-aid services;
(i)
a National Health Service trust established under Part I of the M15National Health Service and Community Care Act 1990 or the M16National Health Service (Scotland) Act 1978.
F263(j)
a Primary Care Trust established under section 16A of the National Health Service Act 1977
F264(4A)
Subject to Note (5B), a charitable institution shall not be regarded as providing care or medical or surgical treatment for handicapped persons unless—
(a)
it provides care or medical or surgical treatment in a relevant establishment; and
(b)
the majority of the persons who receive care or medical or surgical treatment in that establishment are handicapped persons.
(4B)
“Relevant establishment” means—
(a)
a day-centre, other than a day-centre which exists primarily as a place for activities that are social or recreational or both; or
(b)
an institution which is—
(i)
approved, licensed or registered in accordance with the provisions of any enactment or Northern Ireland legislation; or
(ii)
exempted by or under the provisions of any enactment or Northern Ireland legislation from any requirement to be approved, licensed or registered;
and in paragraph (b) above the references to the provisions of any enactment or Northern Ireland legislation are references only to provisions which, so far as relating to England, Wales, Scotland or Northern Ireland, have the same effect in every locality within that part of the United Kingdom.
(5)
“Handicapped” means chronically sick or disabled.
F265(5A)
Subject to Note (5B), items 4 to 7 do not apply where the eligible body falls within Note (4)(f) unless the relevant goods are or are to be used in a relevant establishment in which that body provides care or medical or surgical treatment to persons the majority of whom are handicapped.
(5B)
Nothing in Note (4A) or (5A) shall prevent a supply from falling within items 4 to 7 where—
(a)
the eligible body provides medical care to handicapped persons in their own homes;
(b)
the relevant goods fall within Note (3)(a) or are parts or accessories for use in or with goods described in Note (3)(a); and
(c)
those goods are or are to be used in or in connection with the provision of that care.
(6)
Item 4 does not apply where the donee of the goods is not a charity and has contributed in whole or in part to the funds for the purchase of the goods.
(7)
Item 5 does not apply where the body to whom the goods are supplied is not a charity and has contributed in whole or in part to the funds for the purchase of the goods.
(8)
Items 6 and 7 do not apply unless—
(a)
the supply is paid for with funds which have been provided by a charity or from voluntary contributions, and
(b)
in a case where the owner of the goods repaired or maintained is not a charity, it has not contributed in whole or in part to those funds.
(9)
Items 4 and 5 include the letting on hire of relevant goods; accordingly in items 4, 5 and 6 and the notes relating thereto, references to the purchase or ownership of goods shall be deemed to include references respectively to their hiring and possession.
(10)
Item 5 includes computer services by way of the provision of computer software solely for use in medical research, diagnosis or treatment.
F266(10A)
Neither of items 8 and 8A includes a supply where any of the members of the public (whether individuals or other persons) who are reached through the medium are selected by or on behalf of the charity.
For this purpose “selected” includes selected by address (whether postal address or telephone number, e-mail address or other address for electronic communications purposes) or at random.
(10B)
None of items 8 to 8C includes a supply used to create, or contribute to, a website that is the charity’s own.
For this purpose a website is a charity’s own even though hosted by another person.
(10C)
Neither of items 8B and 8C includes a supply to a charity that is used directly by the charity to design or produce an advertisement.
(11)
In item 9—
(a)
a “medicinal product” means any substance or article (not being an instrument, apparatus or appliance) which is for use wholly or mainly in either or both of the following ways—
(i)
by being administered to one or more human beings F267... for a medicinal purpose;
(ii)
as an ingredient in the preparation of a substance or article which is to be administered to one or more human beings F267... for a medicinal purpose;
(b)
a “medicinal purpose” has the meaning assigned to it by section 130(2) of the M17Medicines Act 1968;
(c)
“administer” has the meaning assigned to it by section 130(9) of the Medicines Act 1968;
F268(d)
“veterinary medicinal product” has the meaning assigned to it by regulation 2 of the Veterinary Medicines Regulations 2006.
(12)
In items 9 and 10 “substance” and “ingredient” have the meanings assigned to them by section 132 of the Medicines Act 1968.
Group 16— Clothing and footwear
Item No.
1
Articles designed as clothing or footwear for young children and not suitable for older persons.
2
The supply to a person for use otherwise than by employees of his of protective boots and helmets for industrial use.
3
Protective helmets for wear by a person driving or riding a motor bicycle F269or riding a pedal cycle.
Notes:
(1)
“Clothing” includes hats and other headgear.
(2)
Item 1 does not include articles of clothing made wholly or partly of fur skin, except—
(a)
headgear;
(b)
gloves;
(c)
buttons, belts and buckles;
(d)
any garment merely trimmed with fur skin unless the trimming has an area greater than one-fifth of the area of the outside material or, in the case of a new garment, represents a cost to the manufacturer greater than the cost to him of the other components.
(3)
“Fur skin” means any skin with fur, hair or wool attached except—
(a)
rabbit skin;
(b)
woolled sheep or lamb skin; and
(c)
the skin, if neither tanned nor dressed, of bovine cattle (including buffalo), equine animals, goats or kids (other than Yemen, Mongolian and Tibetan goats or kids), swine (including peccary), chamois, gazelles, deer or dogs.
(4)
F270Item 2 applies only where the goods to which it refers are—
(a)
goods which—
(i)
are manufactured to standards approved by the British Standards Institution; and
(ii)
bear a marking indicating compliance with the specification relating to such goods; or
(b)
goods which—
(i)
are manufactured to standards which satisfy requirements imposed (whether under the law of the United Kingdom or the law of any other member State) for giving effect to the directive of the Council of the European Communities dated 21st December 1989 No.89/686/EEC F271or to that directive as amended by Council Directives 93/68/ EEC of 22nd July 1993, 93/95/ EEC of 29th October 1993 and 96/58/ EC of 3rd September 1996; and
(ii)
bear any mark of conformity provided for by virtue of that directive F272, or (as the case may be) that directive as so amended, in relation to those goods.
F273(4A)
Item 3 does not apply to a protective helmet unless—
(a)
it is of a type that on 30th June 2000 is prescribed by regulations made under section 17 of the Road Traffic Act 1988 F274 (types of helmet recommended as affording protection to persons on or in motor cycles from injury in the event of accident); or
(b)
it is of a type that—
(i)
is manufactured to a standard which satisfies requirements imposed (whether under the law of the United Kingdom or the law of any other member State) for giving effect to Council Directive 89/686/ EEC of 21st December 1989 F275 as amended by Council Directives 93/68/ EEC of 22nd July 1993 F276 , 93/95/ EEC of 29th October 1993 F277 and 96/58/ EC of 3rd September 1996 F278 ; and
(ii)
bears any mark of conformity required by virtue of those directives.
(5)
Items 1, 2 and 3 include the supply of the services described in paragraphs 1(1) and F2795(4) of Schedule 4 in respect of goods comprised in the items, but, in the case of goods comprised in item 2, only if the goods are for use otherwise than by employees of the person to whom the services are supplied.
GROUP 17—EMISSIONS ALLOWANCES
F280
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 9 Exemptions
Part I Index to exempt supplies of goods and services
Betting, gaming and lotteries | Group 4 |
Burial and cremation | Group 8 |
F281 Cultural services etc | F281 Group 13 |
Education | Group 6 |
Finance | Group 5 |
Fund raising events by charities and other qualifying bodies | Group 12 |
Health and welfare | Group 7 |
Insurance | Group 2 |
F282 Investment gold | F282 Group 15 |
Land | Group 1 |
Postal services | Group 3 |
Sport, sports competitions and physical education | Group 10 |
F283 Supplies of goods where input tax cannot be recovered | F283 Group 14 |
F284Subscriptions to trade unions, professional and other public interest bodies | F284Group 9 |
Works of art etc | Group 11 |
Part II The Groups
Group 1— Land
Item No.
1
The grant of any interest in or right over land or of any licence to occupy land, or, in relation to land in Scotland, any personal right to call for or be granted any such interest or right, other than—
(a)
the grant of the fee simple in—
(i)
a building which has not been completed and which is neither designed as a dwelling or number of dwellings nor intended for use solely for a relevant residential purpose or a relevant charitable purpose;
(ii)
a new building which is neither designed as a dwelling or number of dwellings nor intended for use solely for a relevant residential purpose or a relevant charitable purpose after the grant;
(iii)
a civil engineering work which has not been completed;
(iv)
a new civil engineering work;
F285(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)
the grant of any interest, right or licence consisting of a right to take game or fish unless at the time of the grant the grantor grants to the grantee the fee simple of the land over which the right to take game or fish is exercisable;
(d)
the provision in an hotel, inn, boarding house or similar establishment of sleeping accommodation or of accommodation in rooms which are provided in conjunction with sleeping accommodation or for the purpose of a supply of catering;
(e)
the grant of any interest in, right over or licence to occupy holiday accommodation;
(f)
the provision of seasonal pitches for caravans, and the grant of facilities at caravan parks to persons for whom such pitches are provided;
(g)
the provision of pitches for tents or of camping facilities;
(h)
the grant of facilities for parking a vehicle;
(j)
the grant of any right to fell and remove standing timber;
(k)
the grant of facilities for housing, or storage of, an aircraft or for mooring, or storage of, a ship, boat or other vessel;
(l)
the grant of any right to occupy a box, seat or other accommodation at a sports ground, theatre, concert hall or other place of entertainment;
(m)
the grant of facilities for playing any sport or participating in any physical recreation; and
(n)
the grant of any right, including—
(i)
an equitable right,
(ii)
a right under an option or right of pre-emption, or
(iii)
in relation to land in Scotland, a personal right,
to call for or be granted an interest or right which would fall within any of paragraphs (a) or (c) to (m) above.
Notes:
F286(1)
“Grant” includes an assignment or surrender and the supply made by the person to whom an interest is surrendered when there is a reverse surrender.
F287(1A)
A “reverse surrender” is one in which the person to whom the interest is surrendered is paid by the person by whom the interest is being surrendered to accept the surrender.
(2)
A building shall be taken to be completed when an architect issues a certificate of practical completion in relation to it or it is first fully occupied, whichever happens first; and a civil engineering work shall be taken to be completed when an engineer issues a certificate of completion in relation to it or it is first fully used, whichever happens first.
(3)
F288Notes (2) to (10) and (12) to Group 5 of Schedule 8 apply in relation to this Group as they apply in relation to that Group.
(4)
A building or civil engineering work is new if it was completed less than three years before the grant.
(5)
Subject to Note (6), the grant of the fee simple in a building or work completed before 1st April 1989 is not excluded from this Group by paragraph (a)(ii) or (iv).
(6)
Note (5) does not apply where the grant is the first grant of the fee simple made on or after 1st April 1989 and the building was not fully occupied, or the work not fully used, before that date.
F289(7)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8)
Where a grant of an interest in, right over or licence to occupy land includes a valuable right to take game or fish, an apportionment shall be made to determine the supply falling outside this Group by virtue of paragraph (c).
(9)
“Similar establishment” includes premises in which there is provided furnished sleeping accommodation, whether with or without the provision of board or facilities for the preparation of food, which are used by or held out as being suitable for use by visitors or travellers.
(10)
“Houseboat” includes a houseboat within the meaning of Group 9 of Schedule 8.
(11)
Paragraph (e) includes—
(a)
any grant excluded from item 1 of Group 5 of Schedule 8 by F290Note (13) in that Group;
(b)
any supply made pursuant to a tenancy, lease or licence under which the grantee is or has been permitted to erect and occupy holiday accommodation.
(12)
Paragraph (e) does not include a grant in respect of a building or part which is not a new building of—
(a)
the fee simple, or
(b)
a tenancy, lease or licence to the extent that the grant is made for a consideration in the form of a premium.
(13)
“Holiday accommodation” includes any accommodation in a building, hut (including a beach hut or chalet), caravan, houseboat or tent which is advertised or held out as holiday accommodation or as suitable for holiday or leisure use, but excludes any accommodation within paragraph (d).
F291(14)
A seasonal pitch for a caravan is—
(a)
a pitch on a holiday site other than an employee pitch, or
(b)
a non-residential pitch on any other site.
(14A)
In this Note and in Note (14)—
“employee pitch” means a pitch occupied by an employee of the site operator as that person’s principal place of residence during the period of occupancy;
“holiday site” means a site or part of a site which is operated as a holiday or leisure site;
“non-residential pitch” means a pitch which—
(a)
is provided for less than a year, or
(b)
is provided for a year or more and is subject to an occupation restriction,
and which is not intended to be used as the occupant’s principal place of residence during the period of occupancy;
“occupation restriction” means any covenant, statutory planning consent or similar permission, the terms of which prevent the person to whom the pitch is provided from occupying it by living in a caravan at all times throughout the period for which the pitch is provided.
(15)
“Mooring” includes anchoring or berthing.
(16)
Paragraph (m) shall not apply where the grant of the facilities is for—
(a)
a continuous period of use exceeding 24 hours; or
(b)
a series of 10 or more periods, whether or not exceeding 24 hours in total, where the following conditions are satisfied—
(i)
each period is in respect of the same activity carried on at the same place;
(ii)
the interval between each period is not less than one day and not more than 14 days;
(iii)
consideration is payable by reference to the whole series and is evidenced by written agreement;
(iv)
the grantee has exclusive use of the facilities; and
(v)
the grantee is a school, a club, an association or an organisation representing affiliated clubs or constituent associations.
F292Group 2 — Insurance
F2931
Insurance transactions and reinsurance transactions.
F2944
The provision by an insurance broker or insurance agent of any of the services of an insurance intermediary in a case in which those services—
(a)
(b)
are provided by that broker or agent in the course of his acting in an intermediary capacity.
F298Notes:
F299A1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F299B1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F299C1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1)
For the purposes of item 4 services are services of an insurance intermediary if they fall within any of the following paragraphs—
(a)
the bringing together, with a view to the insurance or reinsurance of risks, of—
(i)
persons who are or may be seeking insurance or reinsurance, and
(ii)
persons who provide insurance or reinsurance;
(b)
the carrying out of work preparatory to the conclusion of contracts of insurance or reinsurance;
(c)
the provision of assistance in the administration and performance of such contracts, including the handling of claims;
(d)
the collection of premiums.
(2)
For the purposes of item 4 an insurance broker or insurance agent is acting “in an intermediary capacity” wherever he is acting as an intermediary, or one of the intermediaries, between—
(a)
a person who provides F300insurance or reinsurance, and
(b)
a person who is or may be seeking insurance or reinsurance or is an insured person.
(3)
Where—
(a)
a person (“the supplier”) makes a supply of goods or services to another (“the customer”),
(b)
the supply of the goods or services is a taxable supply and is not a zero-rated supply,
(c)
a transaction under which insurance is to be or may be arranged for the customer is entered into in connection with the supply of the goods or services,
(d)
a supply of services which are related (whether or not a contract of insurance is finally concluded) to the provision of insurance in pursuance of that transaction is made by—
(i)
the person by whom the supply of the goods or services is made, or
(ii)
a person who is connected with that person and, in connection with the provision of that insurance, deals directly with the customer,
and
(e)
the related services do not consist in the handling of claims under the contract for that insurance,
those related services do not fall within item 4 unless the relevant requirements are fulfilled.
(4)
For the purposes of Note (3) the relevant requirements are—
(a)
that a document containing the statements specified in Note (5) is prepared;
(b)
that the matters that must be stated in the document have been disclosed to the customer at or before the time when the transaction mentioned in Note (3)(c) is entered into; and
(c)
that there is compliance with all such requirements (if any) as to—
(i)
the preparation and form of the document,
(ii)
the manner of disclosing to the customer the matters that must be stated in the document, and
(iii)
the delivery of a copy of the document to the customer,
as may be set out in a notice that has been published by the Commissioners and has not been withdrawn.
(5)
The statements referred to in Note (4) are—
(a)
a statement setting out the amount of the premium under any contract of insurance that is to be or may be entered into in pursuance of the transaction in question; and
(b)
a statement setting out every amount that the customer is, is to be or has been required to pay, otherwise than by way of such a premium, in connection with that transaction or anything that is to be, may be or has been done in pursuance of that transaction.
(6)
For the purposes of Note (3) any question whether a person is connected with another shall be determined in accordance with F301section 1122 of the Corporation Tax Act 2010.
(7)
Item 4 does not include—
(a)
the supply of any market research, product design, advertising, promotional or similar services; or
(b)
the collection, collation and provision of information for use in connection with market research, product design, advertising, promotional or similar activities.
(8)
Item 4 does not include the supply of any valuation or inspection services.
(9)
Item 4 does not include the supply of any services by loss adjusters, average adjusters, motor assessors, surveyors or other experts except where—
(a)
the services consist in the handling of a claim under a contract of insurance or reinsurance;
(b)
the person handling the claim is authorised when doing so to act on behalf of the insurer or reinsurer; and
(c)
that person’s authority so to act includes written authority to determine whether to accept or reject the claim and, where accepting it in whole or in part, to settle the amount to be paid on the claim.
(10)
Item 4 does not include the supply of any services which—
(a)
are supplied in pursuance of a contract of insurance or reinsurance or of any arrangements made in connection with such a contract; and
(b)
are so supplied either—
(i)
instead of the payment of the whole or any part of any indemnity for which the contract provides, or
(ii)
for the purpose, in any other manner, of satisfying any claim under that contract, whether in whole or in part.
F302Group 3— Postal services
Item No
1
The supply of public postal services by a universal service provider.
2
The supply of goods by a universal service provider which is incidental to the supply of public postal services by that provider.
Notes:
F303(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)
Subject to the following Notes, “public postal services”, in relation to a universal service provider, means any postal services which the provider is required to provide in the discharge of F304a specified condition.
(3)
Public postal services include postal services which a universal service provider provides to allow a person access to the provider's F305postal network (within the meaning of section 38 of the Postal Services Act 2011) and which are required to be provided by a specified condition.
(4)
Services are not “public postal services” if—
(a)
the price is not controlled by or under F306a specified condition, or
(b)
any of the other terms on which the services are provided are freely negotiated.
(5)
But Note (4) does not apply if F307a specified condition requires the universal service provider to make the services available to persons generally—
(a)
where the price is not controlled by or under F308the condition, at the same price, or
(b)
where terms are freely negotiated as mentioned in Note (4)(b), on those terms.
F309(6)
In this Group “specified condition” means a designated USP condition, a USP access condition or a transitory condition under paragraph 5 of Schedule 9 to the Postal Services Act 2011 which is imposed only on a universal service provider.
(7)
Any expression which is used in this Group and in Part 3 of the Postal Services Act 2011 has the same meaning in this Group as in that Part.
Group 4— Betting, gaming and lotteries
Item No.
1
The provision of any facilities for the placing of bets F310or for the playing of any games of chance for a prize.
2
The granting of a right to take part in a lottery.
Notes:
(1)
Item 1 does not include—
(a)
admission to any premises; or
F311(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)
the provision by a club of such facilities to its members as are available to them on payment of their subscription but without further charge; or
(d)
the provision of F312anything which is a gaming machine for the purposes of section 23.
F313(2)
”Game of chance”—
(a)
includes—
(i)
a game that involves both an element of chance and an element of skill,
(ii)
a game that involves an element of chance that can be eliminated by superlative skill, and
(iii)
a game that is presented as involving an element of chance, but
(b)
does not include a sport.
(3)
A person plays a game of chance if he participates in a game of chance—
(a)
whether or not there are other participants in the game, and
(b)
whether or not a computer generates images or data taken to represent the actions of other participants in the game.
(4)
”Prize” does not include the opportunity to play the game again.
F314(5)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F314(6)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F314(7)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F314(8)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F314(9)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F314(10)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F314(11)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Group 5— Finance
Item No.
1
The issue, transfer or receipt of, or any dealing with, money, any security for money or any note or order for the payment of money.
2
The making of any advance or the granting of any credit.
F3152A
The management of credit by the person granting it.
3
The provision of the facility of instalment credit finance in a hire-purchase, conditional sale or credit sale agreement for which facility a separate charge is made and disclosed to the recipient of the supply of goods.
4
The provision of administrative arrangements and documentation and the transfer of title to the goods in connection with the supply described in item 3 if the total consideration therefor is specified in the agreement and does not exceed £10.
F3165
The provision of intermediary services in relation to any transaction comprised in item 1, 2, 3, 4 or 6 (whether or not any such transaction is finally concluded) by a person acting in an intermediary capacity.
5A
The underwriting of an issue within item 1 or any transaction within item 6.
6
The issue, transfer or receipt of, or any dealing with, any security or secondary security being—
(a)
shares, stocks, bonds, notes (other than promissory notes), debentures, debenture stock or shares in an oil royalty; or
(b)
any document relating to money, in any currency, which has been deposited with the issuer or some other person, being a document which recognises an obligation to pay a stated amount to bearer or to order, with or without interest, and being a document by the delivery of which, with or without endorsement, the right to receive that stated amount, with or without interest, is transferable; or
(c)
any bill, note or other obligation of the Treasury or of a Government in any part of the world, being a document by the delivery of which, with or without endorsement, title is transferable, and not being an obligation which is or has been legal tender in any part of the world; or
(d)
any letter of allotment or rights, any warrant conferring an option to acquire a security included in this item, any renounceable or scrip certificates, rights coupons, coupons representing dividends or interest on such a security, bond mandates or other documents conferring or containing evidence of title to or rights in respect of such a security; or
(e)
units or other documents conferring rights under any trust established for the purpose, or having the effect of providing, for persons having funds available for investment, facilities for the participation by them as beneficiaries under the trust, in any profits or income arising from the acquisition, holding, management or disposal of any property whatsoever.
F3177
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
The operation of any current, deposit or savings account.
F3189
The management of—
(a)
an authorised open-ended investment company; or
(b)
an authorised unit trust scheme; or
(c)
a Gibraltar collective investment scheme that is not an umbrella scheme; or
(d)
a sub-fund of any other Gibraltar collective investment scheme; or
(e)
an individually recognised overseas scheme that is not an umbrella scheme; or
(f)
a sub-fund of any other individually recognised overseas scheme; or
(g)
a recognised collective investment scheme authorised in a designated country or territory that is not an umbrella scheme; or
(h)
a sub-fund of any other recognised collective investment scheme authorised in a designated country or territory; or
(i)
a recognised collective investment scheme constituted in another EEA state that is not an umbrella scheme; or
(j)
a sub-fund of any other recognised collective investment scheme constituted in another EEA state.
F31910
The management of a closed-ended collective investment undertaking.
Notes:
(1)
Item 1 does not include anything included in item 6.
F320(1A)
Item 1 does not include a supply of services which is preparatory to the carrying out of a transaction falling within that item.
(2)
This Group does not include the supply of a coin or a banknote as a collectors’ piece or as an investment article.
F321(2A)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F322(2B)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.
F323(5)
For the purposes of item 5 “intermediary services” consist of bringing together, with a view to the provision of financial services—
(a)
persons who are or may be seeking to receive financial services, and
(b)
persons who provide financial services,
together with (in the case of financial services falling within item 1, 2, 3 or 4) the performance of work preparatory to the conclusion of contracts for the provision of those financial services, but do not include the supply of any market research, product design, advertising, promotional or similar services or the collection, collation and provision of information in connection with such activities.
(5A)
For the purposes of item 5 a person is “acting in an intermediary capacity” wherever he is acting as an intermediary, or one of the intermediaries, between—
(a)
a person who provides financial services, and
(b)
a person who is or may be seeking to receive financial services
F324 ...
(5B)
For the purposes of notes 5 and 5A “financial services” means the carrying out of any transaction falling within item 1, 2, 3, 4 or 6.
F325(6)
For the purposes of this Group—
“authorised open-ended investment company” and “authorised unit trust scheme” have the meaning given in section 237(3) of the Financial Services and Markets Act 2000;
“closed-ended collective investment undertaking” means an undertaking in relation to which the following conditions are satisfied—
(a)
its sole object is the investment of capital, raised from the public, wholly or mainly in securities; and
(b)
it manages its assets on the principle of spreading investment risk; and
(c)
all of its ordinary shares (of each class if there is more than one) or equivalent units are included in the official list maintained by the Financial Services Authority pursuant to section 74(1) of the Financial Services and Markets Act 2000; and
(d)
all of its ordinary shares (of each class if there is more than one) or equivalent units are admitted to trading on a regulated market situated or operating in the United Kingdom;
“collective investment scheme” has the meaning given in section 235 of the Financial Services and Markets Act 2000;
“Gibraltar collective investment scheme” means—
(a)
a collective investment scheme to which section 264 of the Financial Services and Markets Act 2000 applies pursuant to an order made under section 409(1)(d) of that Act; or
(b)
a collective investment scheme to which the Financial Services and Markets Act 2000 applies pursuant to an order made under section 409(1)(f) of that Act;
“individually recognised overseas scheme” means a collective investment scheme declared by the Financial Services Authority to be a recognised scheme pursuant to section 272 of the Financial Services and Markets Act 2000;
“recognised collective investment scheme authorised in a designated country or territory” means a collective investment scheme recognised pursuant to section 270 of the Financial Services and Markets Act 2000;
“recognised collective investment scheme constituted in another EEA state” means a collective investment scheme which is recognised pursuant to section 264 of the Financial Services and Markets Act 2000;
“regulated market” has the meaning given in section 103(1) of the Financial Services and Markets Act 2000;
“sub-fund” means a separate part of the property of an umbrella scheme that is pooled separately;
“umbrella scheme” means a collective investment scheme under which the contributions of the participants in the scheme and the profits or income out of which payments are to be made to them are pooled separately in relation to separate parts of the scheme property.
F326(6A)
A collective investment scheme, or sub-fund, that is not for the time being marketed in the United Kingdom is to be treated as not falling within item 9(c) to (j) if—
(a)
it has never been marketed in the United Kingdom, or
(b)
less than 5% of its shares or units are held by, or on behalf of, investors who are in the United Kingdom.
F327(7)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F328(8)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F329(9)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F330(10)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Group 6— Education
Item No.
1
The provision by an eligible body of—
(a)
education;
(b)
research, where supplied to an eligible body; or
(c)
vocational training.
2
The supply of private tuition, in a subject ordinarily taught in a school or university, by an individual teacher acting independently of an employer.
3
The provision of examination services—
(a)
by or to an eligible body; or
(b)
to a person receiving education or vocational training which is—
(i)
exempt by virtue of items 1, 2 F331, 5 or 5A; or
(ii)
provided otherwise than in the course or furtherance of a business.
4
The supply of any goods or services (other than examination services) which are closely related to a supply of a description falling within item 1 (the principal supply) by or to the eligible body making the principal supply provided—
(a)
the goods or services are for the direct use of the pupil, student or trainee (as the case may be) receiving the principal supply; and
(b)
where the supply is to the eligible body making the principal supply, it is made by another eligible body.
5
The provision of vocational training, and the supply of any goods or services essential thereto by the person providing the vocational training, to the extent that the consideration payable is ultimately a charge to funds provided pursuant to arrangements made under section 2 of the M18Employment and Training Act 1973, section 1A of the M19Employment and Training Act (Northern Ireland) 1950 or section 2 of the M20Enterprise and New Towns (Scotland) Act 1990.
F3325A
The provision of education or vocational training and the supply, by the person providing that education or training, of any goods or services essential to that provision, to the extent that the consideration payable is ultimately a charge to funds provided by
F333(a)
the Young People’s Learning Agency for England under Part 3 of the Apprenticeships, Skills, Children and Learning Act 2009;
(b)
the Chief Executive of Skills Funding under Part 4 of that Act; or
6
The provision of facilities by—
(a)
a youth club or an association of youth clubs to its members; or
(b)
an association of youth clubs to members of a youth club which is a member of that association.
Notes:
(1)
For the purposes of this Group an “eligible body” is—
(a)
a school within the meaning of F336the Education Act 1996, the M21Education (Scotland) Act 1980, the M22Education and Libraries (Northern Ireland) Order 1986 or the M23Education Reform (Northern Ireland) Order 1989, which is—
(i)
provisionally or finally registered or deemed to be registered as a school within the meaning of the aforesaid legislation in a register of independent schools; or
(ii)
a school in respect of which of which grants are made by the Secretary of State to the proprietor or managers; or
(iii)
F337a community, foundation or voluntary school within the meaning of the school Standards and Framework Act 1998, a special school within the meaning of section 337 of the Education Act 1996F338or a maintained school within the meaning of the M24Education and Libraries (Northern Ireland) Order 1986; or
(iv)
a public school within the meaning of section 135(1) of the Education (Scotland) Act 1980; or
F339(v)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(vi)
F340a self-governing school within the meaning of section 1(3) of the M25Self-Governing Schools (Scotland) Act 1989; or
F341(vii)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(viii)
a grant-maintained integrated school within the meaning of Article 65 of the Education Reform (Northern Ireland) Order 1989;
(b)
a United Kingdom university, and any college, institution, school or hall of such a university;
(c)
an institution—
(i)
falling within section 91(3)(a) F342, (b) or (c) or section 91(5)(b) or (c) of the M26Further and Higher Education Act 1992; or
(ii)
which is a designated institution as defined in section 44(2) of the M27Further and Higher Education (Scotland) Act 1992; or
(iii)
managed by a board of management as defined in section 36(1) of the Further and Higher Education (Scotland) Act 1992; or
(iv)
to which grants are paid by the Department of Education for Northern Ireland under Article 66(2) of the M28Education and Libraries (Northern Ireland) Order 1986; F343or
(v)
managed by a governing body established under the Further Education (Northern Ireland) Order 1997;
(d)
a public body of a description in Note (5) to Group 7 below;
F344(e)
a body which—
(i)
is precluded from distributing and does not distribute any profit it makes; and
(ii)
applies any profits made from supplies of a description within this Group to the continuance or improvement of such supplies;
F345(f)
a body not falling within paragraphs (a) to (e) above which provides the teaching of English as a foreign language.
(2)
A supply by a body, which is an eligible body only by virtue of falling within Note F3461(f), shall not fall within this Group insofar as it consists of the provision of anything other than the teaching of English as a foreign language.
F347(3)
“Vocational training” means—
training, re-training or the provision of work experience for—
(a)
any trade, profession or employment; or
(b)
any voluntary work connected with—
(i)
education, health, safety, or welfare; or
(ii)
the carrying out of activities of a charitable nature.
(4)
“Examination services” include the setting and marking of examinations, the setting of educational or training standards, the making of assessments and other services provided with a view to ensuring educational and training standards are maintained.
(5)
For the purposes of item 5 a supply of any goods or services shall not be taken to be essential to the provision of vocational training unless the goods or services in question are provided directly to the trainee.
F348(5A)
For the purposes of item 5A a supply of any goods or services shall not be taken to be essential to the provision of education or vocational training unless—
(a)
in the case of the provision of education, the goods or services are provided directly to the person receiving the education;
(b)
in the case of the provision of vocational training, the goods or services are provided directly to the person receiving the training.
(6)
For the purposes of item 6 a club is a “youth club” if—
(a)
it is established to promote the social, physical, educational or spiritual development of its members;
(b)
its members are mainly under 21 years of age; and
(c)
it satisfies the requirements of Note (l)(f)(i) and (ii).
Group 7— Health and welfare
Item No.
1
The supply of services F349consisting in the provision of medical care by a person registered or enrolled in any of the following—
(a)
the register of medical practitioners F350...;
(b)
either of the registers of ophthalmic opticians or the register of dispensing opticians kept under the M29Opticians Act 1989 or either of the lists kept under section 9 of that Act of bodies corporate carrying on business as ophthalmic opticians or as dispensing opticians;
(c)
F351the register kept under the Health Professions Order 2001;
F352(ca)
the register of osteopaths maintained in accordance with the provisions of the Osteopaths Act 1993 F353;
F354(cb)
the register of chiropractors maintained in accordance with the provisions of the Chiropractors Act 1994 M30;
(d)
F355the register of qualified nurses and midwives maintained under article 5 of the Nursing and Midwifery Order 2001;
F356(e)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
F357The supply of any services consisting in the provision of medical care, or the supply of dental prostheses, by—
(a)
a person registered in the dentists’ register;
F358(b)
a person registered in the dental care professionals register established under section 36B of the Dentists Act 1984; F359...
F359(c)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3602A
The supply of any services or dental prostheses by a dental technician.
3
4
The provision of care or medical or surgical treatment and, in connection with it, the supply of any goods, in any hospital F363or state-regulated institution.
5
The provision of a deputy for a person registered in the register of medical practitioners F364....
6
Human blood.
7
Products for therapeutic purposes, derived from human blood.
8
Human (including foetal) organs or tissue for diagnostic or therapeutic purposes or medical research.
F3659
The supply by—
(a)
a charity,
(b)
a state-regulated private welfare institution F366or agency, or
(c)
a public body,
of welfare services and of goods supplied in connection with those welfare services.
10
The supply, otherwise than for profit, of goods and services incidental to the provision of spiritual welfare by a religious community to a resident member of that community in return for a subscription or other consideration paid as a condition of membership.
11
The supply of transport services for sick or injured persons in vehicles specially designed for that purpose.
Notes:
(1)
Item 1 does not include the letting on hire of goods except where the letting is in connection with a supply of other services comprised in the item.
(2)
Paragraphs (a) to (d) of item 1 and paragraphs (a) and (b) of item 2 include supplies of services made by a person who is not registered or enrolled in any of the registers or rolls specified in those paragraphs where the services are wholly performed or directly supervised by a person who is so registered or enrolled.
F367(2A)
Item 3 includes supplies of services made by a person who is not registered in either of the registers specified in that item where the services are wholly performed by a person who is so registered.
(3)
Item 3 does not include the letting on hire of goods.
F368(4)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)
In item 9 “public body” means—
(a)
a Government department within the meaning of section 41(6);
(b)
a local authority;
(c)
a body which acts under any enactment or instrument for public purposes and not for its own profit and which performs functions similar to those of a Government department or local authority.
F369(6)
In item 9 “welfare services” means services which are directly connected with—
(a)
the provision of care, treatment or instruction designed to promote the physical or mental welfare of elderly, sick, distressed or disabled persons,
(b)
the care or protection of children and young persons, or
(c)
the provision of spiritual welfare by a religious institution as part of a course of instruction or a retreat, not being a course or a retreat designed primarily to provide recreation or a holiday,
and, in the case of services supplied by a state-regulated private welfare institution, includes only those services in respect of which the institution is so regulated.
(7)
Item 9 does not include the supply of accommodation or catering except where it is ancillary to the provision of care, treatment or instruction.
F370(8)
In this Group “state-regulated” means approved, licensed, registered or exempted from registration by any Minister or other authority pursuant to a provision of a public general Act, other than a provision that is capable of being brought into effect at different times in relation to different local authority areas.
Here “Act” means—
- (a)
an Act of Parliament;
- (b)
an Act of the Scottish Parliament;
- (c)
an Act of the Northern Ireland Assembly;
- (d)
an Order in Council under Schedule 1 to the Northern Ireland Act 1974 F371;
- (e)
a Measure of the Northern Ireland Assembly established under section 1 of the Northern Ireland Assembly Act 1973 F372;
- (f)
an Order in Council under section 1(3) of the Northern Ireland (Temporary Provisions) Act 1972 F373;
- (g)
an Act of the Parliament of Northern Ireland.
Group 8— Burial and cremation
Item No.
1
The disposal of the remains of the dead.
2
The making of arrangements for or in connection with the disposal of the remains of the dead.
F374Group 9— SUBSCRIPTIONS TO TRADE UNIONS, PROFESSIONAL AND OTHER PUBLIC INTEREST BODIES
Item No.
1
The supply to its members of such services and, in connection with those services, of such goods as are both referable only to its aims and available without payment other than a membership subscription by any of the following non-profit-making organisations—
(a)
a trade union or other organisation of persons having as its main object the negotiation on behalf of its members of the terms and conditions of their employment;
(b)
a professional association, membership of which is wholly or mainly restricted to individuals who have or are seeking a qualification appropriate to the practice of the profession concerned;
(c)
an association, the primary purpose of which is the advancement of a particular branch of knowledge, or the fostering of professional expertise, connected with the past or present professions or employments of its members;
(d)
an association, the primary purpose of which is to make representations to the Government on legislation and other public matters which affect the business or professional interests of its members.
F375(e)
a body which has objects which are in the public domain and are of a political, religious, patriotic, philosophical, philanthropic or civic nature.
Note:
(1)
Item 1 does not include any right of admission to any premises, event or performance, to which non-members are admitted for a consideration.
(2)
“Trade union” has the meaning assigned to it by section 1 of the M32Trade Union and Labour Relations (Consolidation) Act 1992.
(3)
Item 1 shall include organisations and associations the membership of which consists wholly or mainly of constituent or affiliated associations which as individual associations would be comprised in the item; and “member” shall be construed as including such an association and “membership subscription” shall include an affiliation fee or similar levy.
(4)
Paragraph (c) does not apply unless the association restricts its membership wholly or mainly to individuals whose present or previous professions or employments are directly connected with the purposes of the association.
(5)
Paragraph (d) does not apply unless the association restricts its membership wholly or mainly to individuals or corporate bodies whose business or professional interests are directly connected with the purposes of the association.
Group 10— Sport, sports competitions and physical education
Item No.
1
The grant of a right to enter a competition in sport or physical recreation where the consideration for the grant consists in money which is to be allocated wholly towards the provision of a prize or prizes awarded in that competition.
2
The grant, by F376an eligible body established for the purposes of sport or physical recreation, of a right to enter a competition in such an activity.
3
The supply by F377an eligible body to an individual, except, where the body operates a membership scheme, an individual who is not a member, of services closely linked with and essential to sport or physical education in which the individual is taking part.
Notes:
(1)
Item 3 does not include the supply of any services by F378an eligible body of residential accommodation, catering or transport.
(2)
An individual shall only be considered to be a member of F378an eligible body for the purpose of Item 3 where he is granted membership for a period of three months or more.
F379(2A)
Subject to Notes (2C) and (3), in this Group “eligible body” means F378an eligible body which–
(a)
is precluded from distributing any profit it makes, or is allowed to distribute any such profit by means only of distributions to a non-profit making body;
(b)
applies in accordance with Note (2B) any profits it makes from supplies of a description within Item 2 or 3; and
(c)
is not subject to commercial influence.
(2B)
For the purposes of Note (2A)(b) the application of profits made by any body from supplies of a description within Item 2 or 3 is in accordance with this Note only if those profits are applied for one or more of the following purposes, namely–
(a)
the continuance or improvement of any facilities made available in or in connection with the making of the supplies of those descriptions made by that body;
(b)
the purposes of a non-profit making body.
(2C)
In determining whether the requirements of Note (2A) for being an eligible body are satisfied in the case of any body, there shall be disregarded any distribution of amounts representing unapplied or undistributed profits that falls to be made to the body’s members on its winding-up or dissolution.
(3)
In Item 3 a “non-profit making body” does not include—
(a)
a local authority;
(b)
a Government department within the meaning of section 41(6); or
(c)
a non-departmental public body which is listed in the 1993 edition of the publication prepared by the Office of Public Service and Science and known as Public Bodies.
F380(4)
For the purposes of this Group a body shall be taken, in relation to a sports supply, to be subject to commercial influence if, and only if, there is a time in the relevant period when–
(a)
a relevant supply was made to that body by a person associated with it at that time;
(b)
an emolument was paid by that body to such a person;
(c)
an agreement existed for either or both of the following to take place after the end of that period, namely–
(i)
the making of a relevant supply to that body by such a person; or
(ii)
the payment by that body to such a person of any emoluments.
(5)
In this Group “the relevant period”, in relation to a sports supply, means–
(a)
where that supply is one made before 1st January 2003, the period beginning with 14th January 1999 and ending with the making of that sports supply; and
(b)
where that supply is one made on or after 1st January 2003, the period of three years ending with the making of that sports supply.
(6)
Subject to Note (7), in this Group “relevant supply”, in relation to any body, means a supply falling within any of the following paragraphs–
(a)
the grant of any interest in or right over land which at any time in the relevant period was or was expected to become sports land;
(b)
the grant of any licence to occupy any land which at any such time was or was expected to become sports land;
(c)
the grant, in the case of land in Scotland, of any personal right to call for or be granted any such interest or right as is mentioned in paragraph (a) above;
(d)
a supply arising from a grant falling within paragraph (a), (b) or (c) above, other than a grant made before 1st April 1996;
(e)
the supply of any services consisting in the management or administration of any facilities provided by that body;
(f)
the supply of any goods or services for a consideration in excess of what would have been agreed between parties entering into a commercial transaction at arm’s length.
(7)
A supply which has been, or is to be or may be, made by any person shall not be taken, in relation to a sports supply made by any body, to be a relevant supply for the purposes of this Group if–
(a)
the principal purpose of that body is confined, at the time when the sports supply is made, to the provision for employees of that person of facilities for use for or in connection with sport or physical recreation, or both;
(b)
the supply in question is one made by a charity or local authority or one which (if it is made) will be made by a person who is a charity or local authority at the time when the sports supply is made;
(c)
the supply in question is a grant falling within Note (6)(a) to (c) which has been made, or (if it is made) will be made, for a nominal consideration;
(d)
the supply in question is one arising from such a grant as is mentioned in paragraph (c) above and is not itself a supply the consideration for which was, or will or may be, more than a nominal consideration; or
(e)
the supply in question–
(i)
is a grant falling within Note (6)(a) to (c) which is made for no consideration; but
(ii)
falls to be treated as a supply of goods or services, or (if it is made) will fall to be so treated, by reason only of the application, in accordance with paragraph 9 of Schedule 4, of paragraph 5 of that Schedule.
(8)
Subject to Note (10), a person shall be taken, for the purposes of this Group, to have been associated with a body at any of the following times, that is to say–
(a)
the time when a supply was made to that body by that person;
(b)
the time when an emolument was paid by that body to that person; or
(c)
the time when an agreement was in existence for the making of a relevant supply or the payment of emoluments,
if, at that time, or at another time (whether before or after that time) in the relevant period, that person was an officer or shadow officer of that body or an intermediary for supplies to that body.
(9)
Subject to Note (10), a person shall also be taken, for the purposes of this Group, to have been associated with a body at a time mentioned in paragraph (a), (b) or (c) of Note (8) if, at that time, he was connected with another person who in accordance with that Note–
(a)
is to be taken to have been so associated at that time; or
(b)
would be taken to have been so associated were that time the time of a supply by the other person to that body.
(10)
Subject to Note (11), a person shall not be taken for the purposes of this Group to have been associated with a body at a time mentioned in paragraph (a), (b) or (c) of Note (8) if the only times in the relevant period when that person or the person connected with him was an officer or shadow officer of the body are times before 1st January 2000.
(11)
Note (10) does not apply where (but for that Note) the body would be treated as subject to commercial influence at any time in the relevant period by virtue of–
(a)
the existence of any agreement entered into on or after 14th January 1999 and before 1st January 2000; or
(b)
anything done in pursuance of any such agreement.
(12)
For the purposes of this Group a person shall be taken, in relation to a sports supply, to have been at all times in the relevant period an intermediary for supplies to the body making that supply if–
(a)
at any time in that period either a supply was made to him by another person or an agreement for the making of a supply to him by another was in existence; and
(b)
the circumstances were such that, if–
(i)
that body had been the person to whom the supply was made or (in the case of an agreement) the person to whom it was to be or might be made; and
(ii)
Note (7) above were to be disregarded to the extent (if at all) that it would prevent the supply from being a relevant supply, the body would have fallen to be regarded in relation to the sports supply as subject to commercial influence.
(13)
In determining for the purposes of Note (12) or this Note whether there are such circumstances as are mentioned in paragraph (b) of that Note in the case of any supply, that Note and this Note shall be applied first for determining whether the person by whom the supply was made, or was to be or might be made, was himself an intermediary for supplies to the body in question, and so on through any number of other supplies or agreements.
(14)
In determining for the purposes of this Group whether a supply made by any person was made by an intermediary for supplies to a body, it shall be immaterial that the supply by that person was made before the making of the supply or agreement by reference to which that person falls to be regarded as such an intermediary.
(15)
Without prejudice to the generality of subsection (1AA) of section 43, for the purpose of determining–
(a)
whether a relevant supply has at any time been made to any person;
(b)
whether there has at any time been an agreement for the making of a relevant supply to any person; and
(c)
whether a person falls to be treated as an intermediary for the supplies to any body by reference to supplies that have been, were to be or might have been made to him,
references in the preceding Notes to a supply shall be deemed to include references to a supply falling for other purposes to be disregarded in accordance with section 43(1)(a).
(16)
In this Group–
“agreement” includes any arrangement or understanding (whether or not legally enforceable);
“emolument” means any emolument (within the meaning of the Income Tax Acts) the amount of which falls or may fall, in accordance with the agreement under which it is payable, to be determined or varied wholly or partly by reference–
- (i)
to the profits from some or all of the activities of the body paying the emolument; or
- (ii)
to the level of that body’s gross income from some or all of its activities;
- (i)
“employees”, in relation to a person, includes retired employees of that person;
“grant” includes an assignment or surrender;
“officer”, in relation to a body, includes–
- (i)
a director of a body corporate; and
- (ii)
any committee member or trustee concerned in the general control and management of the administration of the body;
- (i)
“shadow officer”, in relation to a body, means a person in accordance with whose directions or instructions the members or officers of the body are accustomed to act;
“sports land”, in relation to any body, means any land used or held for use for or in connection with the provision by that body of facilities for use for or in connection with sport or physical recreation, or both;
“sports supply” means a supply which, if made by an eligible body, would fall within Item 2 or 3.
(17)
For the purposes of this Group any question whether a person is connected with another shall be determined in accordance with F381section 1122 of the Corporation Tax Act 2010 (connected persons).
Group 11— Works of art etc
Item No.
1
The disposal of an object with respect to which estate duty is not chargeable by virtue of section 30(3) of the M33Finance Act 1953, section 34(1) of the M34Finance Act 1956 or the proviso to section 40(2) of the M35Finance Act 1930.
2
The disposal of an object with respect to which inheritance tax is not chargeable by virtue of paragraph 1(3)(a) or (4), paragraph 3(4)(a), or the words following paragraph 3(4), of Schedule 5 to the M36Inheritance Tax Act 1984.
3
The disposal of property with respect to which inheritance tax is not chargeable by virtue of section 32(4) or 32A(5) or (7) of the M37Inheritance Tax Act 1984.
4
The disposal of an asset in a case in which any gain accruing on that disposal is not a chargeable gain by virtue of section 258(2) of the M38Taxation of Chargeable Gains Act 1992.
F382GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHER QUALIFYING BODIES
Item No.
F3831
The supply of goods and services by a charity in connection with an event—
(a)
that is organised for charitable purposes by a charity or jointly by more than one charity,
(b)
whose primary purpose is the raising of money, and
(c)
that is promoted as being primarily for the raising of money.
F3842
The supply of goods and services by a qualifying body in connection with an event—
(a)
that is organised exclusively for the body’s own benefit,
(b)
whose primary purpose is the raising of money, and
(c)
that is promoted as being primarily for the raising of money.
F3853
The supply of goods and services by a charity or a qualifying body in connection with an event—
(a)
that is organised jointly by a charity, or two or more charities, and the qualifying body,
(b)
that is so organised exclusively for charitable purposes or exclusively for the body’s own benefit or exclusively for a combination of those purposes and that benefit,
(c)
whose primary purpose is the raising of money, and
(d)
that is promoted as being primarily for the raising of money.
Notes:
(1)
For the purposes of this Group “event” includes an event accessed (wholly or partly) by means of electronic communications.
For this purpose “electronic communications” includes any communications by means of F386an electronic communications network.
F387(2)
For the purposes of this Group “charity” includes a body corporate that is wholly owned by a charity if—
(a)
the body has agreed in writing (whether or not contained in a deed) to transfer its profits (from whatever source) to a charity, or
(b)
the body’s profits (from whatever source) are otherwise payable to a charity.
(3)
For the purposes of this Group “qualifying body” means—
(a)
any non-profit making organisation mentioned in item 1 of Group 9;
(b)
any body that is an eligible body for the purposes of Group 10 and whose principal purpose is the provision of facilities for persons to take part in sport or physical education; or
(c)
any body that is an eligible body for the purposes of item 2 of Group 13.
(4)
Where in a financial year of a charity or qualifying body there are held at the same location more than 15 events involving the charity or body that are of the same kind, items 1 to 3 do not apply (or shall be treated as having not applied) to a supply in connection with any event involving the charity or body that is of that kind and is held in that financial year at that location.
(5)
In determining whether the limit of 15 events mentioned in Note (4) has been exceeded in the case of events of any one kind held at the same location, disregard any event of that kind held at that location in a week during which the aggregate gross takings from events involving the charity or body that are of that kind and are held in that location do not exceed £1,000.
(6)
In the case of a financial year that is longer or shorter than a year, Notes (4) and (5) have effect as if for “15” there were substituted the whole number nearest to the number obtained by—
(a)
first multiplying the number of days in the financial year by 15, and
(b)
then dividing the result by 365.
(7)
For the purposes of Notes (4) and (5)—
(a)
an event involves a charity if the event is organised by the charity or a connected charity;
(b)
an event involves a qualifying body if the event is organised by the body.
Notes:
(1)
For the purposes of items 1 and 2 “fund-raising event” means a fête, ball, bazaar, gala show, performance or similar event, which is separate from and not forming any part of a series or regular run of like or similar events.
(2)
For the purposes of item 1 “charity” includes a body corporate which is wholly owned by a charity and whose profits (from whatever source) are payable to a charity by virtue of a deed of covenant or trust or otherwise.
F388(3)
For the purposes of item 2 “qualifying body” means—
F389 (a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
any non-profit making organisation mentioned in item 1 of Group 9;
(c)
any non-profit making body whose principal purpose is the provision of facilities for persons to take part in sport or physical education; or
(d)
any body which is an eligible body for the purposes of item 2 of Group 13.
F390GROUP 13— CULTURAL SERVICES ETC
Item No.
1
The supply by a public body of a right of admission to—
(a)
a museum, gallery, art exhibition or zoo; or
(b)
a theatrical, musical or choreographic performance of a cultural nature.
2
The supply by an eligible body of a right of admission to—
(a)
a museum, gallery, art exhibition or zoo; or
(b)
a theatrical, musical or choreographic performance of a cultural nature.
Notes:
(1)
For the purposes of this Group “public body” means—
(a)
a local authority;
(b)
a government department within the meaning of section 41(6); or
(c)
a non-departmental public body which is listed in the 1995 edition of the publication prepared by the Office of Public Service and known as “Public Bodies”.
(2)
For the purposes of item 2 “eligible body” means any body (other than a public body) which—
(a)
is precluded from distributing, and does not distribute, any profit it makes;
(b)
applies any profits made from supplies of a description falling within item 2 to the continuance or improvement of the facilities made available by means of the supplies; and
(c)
is managed and administered on a voluntary basis by persons who have no direct or indirect financial interest in its activities.
(3)
Item 1 does not include any supply the exemption of which would be likely to create distortions of competition such as to place a commercial enterprise carried on by a taxable person at a disadvantage.
(4)
Item 1(b) includes the supply of a right of admission to a performance only if the performance is provided exclusively by one or more public bodies, one or more eligible bodies or any combination of public bodies and eligible bodies.
F391GROUP 14—SUPPLIES OF GOODS WHERE INPUT TAX CANNOT BE RECOVERED
Item No.
F392 1
A supply of goods in relation to which each of the following conditions is satisfied, that is to say—
(a)
there is input tax of the person making the supply (“the relevant supplier”), or of any predecessor of his, that has arisen or will arise on the supply to, or acquisition or importation by, the relevant supplier or any such predecessor of goods used for the supply made by the relevant supplier;
(b)
the only such input tax is non-deductible input tax; and
(c)
the supply made by the relevant supplier is not a supply which would be exempt under Item 1 of Group 1 of Schedule 9 but for an F393option to tax any land under Part 1 of Schedule 10.
F394Notes:
(1)
Subject to Note (2) below, in relation to any supply of goods by the relevant supplier, the goods used for that supply are—
(a)
the goods supplied; and
(b)
any goods used in the process of producing the supplied goods so as to be comprised in them.
(2)
In relation to a supply by any person consisting in or arising from the grant of a major interest in land (“the relevant supply”)—
(a)
any supply consisting in or arising from a previous grant of a major interest in the land is a supply of goods used for the relevant supply; and
(b)
subject to paragraph (a) above, the goods used for the relevant supply are any goods used in the construction of a building or civil engineering work so as to become part of the land.
(3)
Subject to Notes (7) to (10) below, non-deductible input tax is input tax to which Note (4) or (5) below applies.
(4)
This Note applies to input tax which (disregarding this Group and regulation 106 of the Value Added Tax Regulations 1995 F395 (de minimis rule)) is not, and will not become, attributable to supplies to which section 26(2) applies.
(5)
This Note applies to input tax if—
(a)
disregarding this Group and the provisions mentioned in Note (6) below, the relevant supplier or a predecessor of his has or will become entitled to credit for the whole or a part of the amount of that input tax; and
(b)
the effect (disregarding this Group) of one or more of those provisions is that neither the relevant supplier nor any predecessor of his has or will become entitled to credit for any part of that amount.
(6)
The provisions mentioned in Note (5) above are—
(a)
Article 5 of the Value Added Tax (Input Tax) Order 1992 F396 (no credit for input tax on goods or services used for business entertainment);
(b)
Article 6 F397 of that Order (no credit for input tax on non-building materials incorporated in a building or site);
(c)
Article 7 F398 of that Order (no credit for input tax on motor cars);
(d)
any provision directly or indirectly re-enacted (with or without modification) in a provision mentioned in paragraphs (a) to (c) above.
(7)
For the purposes of this Group the input tax of a person shall be deemed to include any VAT which—
(a)
has arisen or will arise on a supply to, or acquisition or importation by, that person; and
(b)
would fall to be treated as input tax of that person but for its arising when that person is not a taxable person.
(8)
Subject to Note (9) below, the input tax that is taken to be non-deductible input tax shall include any VAT which—
(a)
is deemed to be input tax of any person by virtue of Note (7) above; and
(b)
would be input tax to which Note (4) or (5) above would apply if it were input tax of that person and, in the case of a person to whom section 39 applies, if his business were carried on in the United Kingdom.
(9)
Non-deductible input tax does not include any VAT that has arisen or will arise on a supply to, or acquisition or importation by, any person of any goods used for a supply of goods (“the relevant supply”) if—
(a)
that VAT ; or
(b)
any other VAT arising on the supply to, or acquisition or importation by, that person or any predecessor of his of any goods used for the relevant supply,
(10)
Input tax arising on a supply, acquisition or importation of goods shall be disregarded for the purposes of determining whether the conditions in Item No. 1(a) and (b) are satisfied if, at a time after that supply, acquisition or importation but before the supply by the relevant supplier, a supply of the goods or of anything in which they are comprised is treated under or by virtue of any provision of this Act as having been made by the relevant supplier or any predecessor of his to himself.
(11)
In relation to any goods or anything comprised in any goods, a person is a predecessor of another (“the putative successor”) only if Note (12) or (13) below applies to him in relation to those goods or that thing; and references in this Group to a person’s predecessors include references to the predecessors of his predecessors through any number of transfers and events such as are mentioned in Notes (12) and (13).
(12)
This Note applies to a person in relation to any goods or thing if—
(a)
the putative successor is a person to whom he has transferred assets of his business by a transfer of that business, or a part of it, as a going concern;
(b)
those assets consisted of or included those goods or that thing; and
(c)
the transfer of the assets is one falling by virtue of an Order under section 5(3) (or under an enactment re-enacted in section 5(3)) to be treated as neither a supply of goods nor a supply of services.
(13)
This Note applies to a body corporate in relation to any goods or thing if—
(a)
those goods or that thing formed part of the assets of the business of that body at a time when it became a member of a group of which the putative successor was at that time the representative member;
(b)
those goods or that thing formed part of the assets of the business of that body corporate, or of any other body corporate which was a member of the same group as that body, at a time when that body was succeeded as the representative member of the group by the putative successor; or
(c)
those goods or that thing formed part of the assets of the putative successor at a time when it ceased to be a member of a group of which the body corporate in question was at the time the representative member.
(14)
References in Note (13) above to a body corporate’s being or becoming or ceasing to be a member of a group or the representative member of a group are references to its falling to be so treated for the purposes of section 43.
(15)
In Notes (11) to (13) above the references to anything comprised in other goods shall be taken, in relation to any supply consisting in or arising from the grant of a major interest in land, to include anything the supply, acquisition or importation of which is, by virtue of Note (2) above, taken to be a supply, acquisition or importation of goods used for making the supply so consisting or arising.
(16)
Notes (1) and (1A) to Group 1 shall apply for the purposes of this Group as they apply for the purposes of that Group.
F401GROUP 15—INVESTMENT GOLD
Item No.
F402 1
The supply of investment gold.
F403 2
The grant, assignment or surrender of any right, interest, or claim in, over or to investment gold if the right, interest or claim is or confers a right to the transfer of the possession of investment gold.
F404 3
The supply, by a person acting as agent for a disclosed principal, of services consisting of—
(a)
the effecting of a supply falling within item 1 or 2 that is made by or to his principal, or
(b)
attempting to effect a supply falling within item 1 or 2 that is intended to be made by or to his principal but is not in fact made.
F405Notes:
(1)
For the purposes of this Group “investment gold” means—
(a)
gold of a purity not less than 995 thousandths that is in the form of a bar, or a wafer, of a weight accepted by the bullion markets;
(b)
a gold coin minted after 1800 that—
(i)
is of a purity of not less than 900 thousandths,
(ii)
is, or has been, legal tender in its country of origin, and
(iii)
is of a description of coin that is normally sold at a price that does not exceed 180% of the open market value of the gold contained in the coin; or
(c)
a gold coin of a description specified in a notice that has been published by the Commissioners for the purposes of this Group and has not been withdrawn.
(2)
A notice under Note (1)(c) may provide that a description specified in the notice has effect only for the purposes of supplies made at times falling within a period specified in the notice.
(3)
Item 2 does not include—
(a)
the grant of an option, or
(b)
the assignment or surrender of a right under an option at a time before the option is exercised.
(4)
This Group does not include a supply—
(a)
between members of the London Bullion Market Association, or
(b)
by a member of that Association to a taxable person who is not a member or by such a person to a member.
F406SCHEDULE 9A Anti-avoidance provisions: groups
Power to give directions
1
(1)
Subject to paragraph 2 below, the Commissioners may give a direction under this Schedule if, in any case—
(a)
a relevant event has occurred;
(b)
the condition specified in sub-paragraph (3) below is fulfilled;
(c)
that condition would not be fulfilled apart from the occurrence of that event; and
(d)
in the case of an event falling within sub-paragraph (2)(b) below, the transaction in question is not a supply which is the only supply by reference to which the case falls within paragraphs (a) to (c) above.
(2)
For the purposes of this Schedule, a relevant event occurs when a body corporate—
(a)
begins to be, or ceases to be, treated as a member of a group; or
(b)
enters into any transaction.
(3)
The condition mentioned in sub-paragraph (1) above is that—
(a)
there has been, or will or may be, a taxable supply on which VAT has been, or will or may be, charged otherwise than by reference to the supply’s full value;
(b)
there is at least a part of the supply which is not or, as the case may be, would not be zero-rated; and
(c)
the charging of VAT on the supply otherwise than by reference to its full value gives rise or, as the case may be, would give rise to a tax advantage.
(4)
For the purposes of this paragraph the charging of VAT on a supply (“the undercharged supply”) otherwise than by reference to its full value shall be taken to give rise to a tax advantage if, and only if, a person has become entitled—
(a)
to credit for input tax allowable as attributable to that supply or any part of it, or
(b)
in accordance with regulations under section 39, to any repayment in respect of that supply or any part of it.
(5)
The cases where a person shall be taken for the purposes of sub-paragraph (4) above to have become entitled to a credit for input tax allowable as attributable to the undercharged supply, or to a part of it, shall include any case where—
(a)
a person has become entitled to a credit for any input tax on the supply to him, or the acquisition or importation by him, of any goods or services; and
(b)
whatever the supplies to which the credit was treated as attributable when the entitlement to it arose, those goods or services are used by him in making the undercharged supply, or a part of it.
(6)
For the purposes of sub-paragraphs (4) and (5) above where—
(a)
there is a supply of any of the assets of a business of a person (“the transferor”) to a person to whom the whole or any part of that business is transferred as a going concern (“the transferee”), and
(b)
that supply is treated, in accordance with an order under section 5(3), as being neither a supply of goods nor a supply of services,
the question, so far as it falls to be determined by reference to those assets, whether a credit for input tax to which any person has become entitled is one allowable as attributable to the whole or any part of a supply shall be determined as if the transferor and the transferee were the same person.
(7)
Where, in a case to which sub-paragraph (6) above applies, the transferor himself acquired any of the assets in question by way of a supply falling within paragraphs (a) and (b) of that sub-paragraph, that sub-paragraph shall have the effect, as respects the assets so acquired, of requiring the person from whom those assets were acquired to be treated for the purposes of sub-paragraphs (4) and (5) above as the same person as the transferor and the transferee, and so on in the case of any number of successive supplies falling within those paragraphs.
(8)
For the purposes of this paragraph any question—
(a)
whether any credit for input tax to which a person has become entitled was, or is to be taken to have been, a credit allowable as attributable to the whole or any part of a supply, or
(b)
whether any repayment is a repayment in respect of the whole or any part of a supply,
shall be determined, in relation to a supply of a right to goods or services or to a supply of goods or services by virtue of such a right, as if the supply of the right and supplies made by virtue of the right were a single supply of which the supply of the right and each of those supplies constituted different parts.
(9)
References in this paragraph to the full value of a supply are references to the amount which (having regard to any direction under paragraph 1 of Schedule 6) would be the full value of that supply for the purposes of the charge to VAT if that supply were not a supply falling to be disregarded, to any extent, in pursuance of section 43(1)(a).
(10)
References in this paragraph to the supply of a right to goods or services include references to the supply of any right, option or priority with respect to the supply of goods or services, and to the supply of an interest deriving from any right to goods or services.
Restrictions on giving directions
2
F407(1)
The Commissioners shall not give a direction under this Schedule by reference to a relevant event if they are satisfied that—
(a)
the change in the treatment of the body corporate, or
(b)
the transaction in question,
had as its main purpose or, as the case may be, as each of its main purposes a genuine commercial purpose unconnected with the fulfilment of the condition specified in paragraph 1(3) above.
F408(2)
This paragraph shall not apply where the relevant event is the termination of a body corporate’s treatment as a member of a group by a notice under section 43C(1) or (3).
Form of directions under Schedule
3
(1)
The directions that may be given by the Commissioners under this Schedule are either—
(a)
a direction relating to any supply of goods or services that has been made, in whole or in part, by one body corporate to another; or
(b)
a direction relating to a particular body corporate.
(2)
A direction under this Schedule relating to a supply shall require it to be assumed (where it would not otherwise be the case) that, to the extent described in the direction, the supply was not a supply falling to be disregarded in pursuance of section 43(1)(a).
(3)
A direction under this Schedule relating to a body corporate shall require it to be assumed (where it would not otherwise be the case) that, for such period (comprising times before the giving of the direction or times afterwards or both) as may be described in the direction, the body corporate—
(a)
did not fall to be treated, or is not to be treated, as a member of a group, or of a particular group so described; or
(b)
fell to be treated, or is to be treated, as a member of any group so described of which, for that period, it was or is eligible to be a member.
(4)
Where a direction under this Schedule requires any assumptions to be made, then—
(a)
so far as the assumptions relate to times on or after the day on which the direction is given, this Act shall have effect in relation to such times in accordance with those assumptions; and
(b)
paragraph 6 below shall apply for giving effect to those assumptions in so far as they relate to earlier times.
(5)
A direction falling within sub-paragraph (3)(b) above may identify in relation to any times or period the body corporate which is to be assumed to have been, or to be, the representative member of the group at those times or for that period.
(6)
A direction under this Schedule may vary the effect of a previous direction under this Schedule.
(7)
The Commissioners may at any time, by notice in writing to the person to whom it was given, withdraw a direction under this Schedule.
(8)
The refusal or non-refusal by the Commissioners of an application F409such as is mentioned in section 43B shall not prejudice the power of the Commissioners to give a direction under this Schedule requiring any case to be assumed to be what it would have been had the application not been refused or, as the case may be, had it been refused.
Time limit on directions
4
(1)
A direction under this Schedule shall not be given more than six years after whichever is the later of—
(a)
the occurrence of the relevant event by reference to which it is given; and
(b)
the time when the relevant entitlement arose.
(2)
A direction under this Schedule shall not be given by reference to a relevant event occurring on or before 28th November 1995.
(3)
Subject to sub-paragraphs (1) and (2) above, a direction under this Schedule—
(a)
may be given by reference to a relevant event occurring before the coming into force of this Schedule; and
(b)
may require assumptions to be made in relation to times (including times before 29th November 1995) falling before the occurrence of the relevant event by reference to which the direction is given, or before the relevant entitlement arose.
(4)
For the purposes of this paragraph the reference, in relation to the giving of a direction, to the relevant entitlement is a reference to the entitlement by reference to which the requirements of paragraph 1(4) above are taken to be satisfied for the purposes of that direction.
Manner of giving directions
5
(1)
A direction under this Schedule relating to a supply may be given to—
(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.
Assessment in consequence of a direction
6
(1)
Subject to sub-paragraph (3) below, where—
(a)
a direction is given under this Schedule, and
(b)
there is an amount of VAT (“the unpaid tax”) for which a relevant person would have been liable before the giving of the direction if the facts had accorded with the assumptions specified in the direction,
the Commissioners may, to the best of their judgement, assess the amount of unpaid tax as tax due from the person to whom the direction was given or another relevant person and notify their assessment to that person.
(2)
In sub-paragraph (1) above the reference to an amount of VAT for which a person would, on particular assumptions, have been liable before the giving of a direction under this Schedule is a reference to the aggregate of the following—
(a)
any amount of output tax which, on those assumptions but not otherwise, would have been due from a relevant person at the end of a prescribed accounting period ending before the giving of the direction;
(b)
the amount of any credit for input tax to which a relevant person is treated as having been entitled at the end of such an accounting period but to which he would not have been entitled on those assumptions; and
(c)
the amount of any repayment of tax made to a relevant person in accordance with regulations under section 39 but to which he would not have been entitled on those assumptions.
(3)
Where any assessment falls to be made under this paragraph in a case in which the Commissioners are satisfied that the actual revenue loss is less than the unpaid tax, the total amount to be assessed under this paragraph shall not exceed what appears to them, to the best of their judgement, to be the amount of that loss.
(4)
For the purposes of the making of an assessment under this paragraph in relation to any direction, the actual revenue loss shall be taken to be equal to the amount of the unpaid tax less the amount given by aggregating the amounts of every entitlement—
(a)
to credit for input tax, or
(b)
to a repayment in accordance with regulations under section 39,
which (whether as an entitlement of the person in relation to whom the assessment is made or as an entitlement of any other person) would have arisen on the assumptions contained in the direction, but not otherwise.
(5)
An assessment under this paragraph relating to a direction may be notified to the person to whom that direction is given by being incorporated in the same notice as that direction.
(6)
An assessment under this paragraph shall not be made—
(a)
more than one year after the day on which the direction to which it relates was given, or
(b)
in the case of any direction that has been withdrawn.
(7)
Where an amount has been assessed on any person under this paragraph and notified to him—
(a)
that amount shall be deemed (subject to the provisions of this Act as to appeals) to be an amount of VAT due from him;
(b)
that amount may be recovered accordingly, either from that person or, in the case of a body corporate that is for the time being treated as a member of a group, from the representative member of that group; and
(c)
to the extent that more than one person is liable by virtue of any assessment under this paragraph in respect of the same amount of unpaid tax, those persons shall be treated as jointly and severally liable for that amount.
(8)
Sub-paragraph (7) above does not have effect if or to the extent that the assessment in question has been withdrawn or reduced.
(9)
Sections 74 and 77(6) apply in relation to assessments under this paragraph as they apply in relation to assessments under section 73 but as if the reference in subsection (1) of section 74 to the reckonable date were a reference to the date on which the assessment is notified.
(10)
Where by virtue of sub-paragraph (9) above any person is liable to interest under section 74—
(a)
section 76 shall have effect in relation to that liability with the omission of subsections (2) to (6); and
(b)
section 77, except subsection (6), shall not apply to an assessment of the amount due by way of interest;
and (without prejudice to the power to make assessments for interest for later periods) the interest to which any assessment made under section 76 by virtue of paragraph (a) above may relate shall be confined to interest for a period of no more than two years ending with the time when the assessment to interest is made.
(11)
In this paragraph “ a relevant person ”, in relation to a direction, means—
(a)
the person to whom the direction is given;
(b)
the body corporate which was the representative member of any group of which that person was treated as being, or in pursuance of the direction is to be treated as having been, a member at a time to which the assumption specified in the direction relates; or
(c)
any body corporate which, in pursuance of the direction, is to be treated as having been the representative member of such a group.
Interpretation of Schedule etc.
7
(1)
References in this Schedule to being treated as a member of a group and to being eligible to be treated as a member of a group shall be construed in accordance with F410section 43 to 43C.
(2)
For the purposes of this Schedule the giving of any notice or notification to any receiver, liquidator or person otherwise acting in a representative capacity in relation to another shall be treated as the giving of a notice or, as the case may be, notification to the person in relation to whom he so acts.
F411SCHEDULE 10 BUILDINGS AND LAND
PART 1THE OPTION TO TAX LAND
Introduction
Overview of the option to tax
1.
(1)
This Part of the Schedule makes provision for a person to opt to tax any land.
(2)
The effect of the option to tax is dealt with in paragraph 2 (exempt supplies become taxable), as read with paragraph 3.
(3)
Grants are excluded from the effect of paragraph 2 by—
(a)
paragraph 5 (dwellings designed or adapted, and intended for use, as dwelling etc),
(b)
paragraph 6 (conversion of buildings for use as dwelling etc),
(c)
paragraph 7 (charities),
(d)
paragraph 8 (residential caravans),
(e)
paragraph 9 (residential houseboats),
(f)
paragraph 10 (relevant housing associations), and
(g)
paragraph 11 (grant to individual for construction of dwelling).
(4)
Paragraphs 12 to 17 (anti-avoidance: developers of land etc) provide for certain supplies to which any grant gives rise to be excluded from the effect of paragraph 2.
(5)
Paragraphs 18 to 30 deal with—
(a)
the scope of the option to tax,
(b)
the day from which the option to tax has effect,
(c)
notification requirements,
(d)
elections to opt to tax land subsequently acquired,
(e)
the revocation of the option,
(f)
the effect of the option to tax in relation to new buildings, and
(g)
requirements for prior permission in the case of exempt grants made before the exercise of an option to tax.
(6)
Paragraphs 31 to 34 deal with definitions which apply for the purposes of this Part, as well as other supplemental matters.
The option to tax
Effect of the option to tax: exempt supplies become taxable
2.
(1)
This paragraph applies if—
(a)
a person exercises the option to tax any land under this Part of this Schedule, and
(b)
a grant is made in relation to the land at any time when the option to tax it has effect.
(2)
If the grant is made—
(a)
by the person exercising that option, or
(b)
by a relevant associate (if that person is a body corporate),
the grant does not fall within Group 1 of Schedule 9 (exemptions for land).
(3)
For the meaning of “relevant associate”, see paragraph 3.
Meaning of “relevant associate”
3.
(1)
This paragraph explains for the purposes of this Part of this Schedule what is meant by a “relevant associate” in a case where a body corporate (“the opter”) exercises an option to tax in relation to any building or land.
(2)
A body corporate is a relevant associate of the opter if under sections 43A to 43D (groups of companies) the body corporate—
(a)
was treated as a member of the same group as the opter at the time when the option first had effect,
(b)
has been so treated at any later time when the opter had a relevant interest in the building or land, or
(c)
has been treated as a member of the same group as a body corporate within paragraph (a) or (b) of this sub-paragraph at a time when that body had a relevant interest in the building or land.
(3)
But a body corporate ceases to be a relevant associate of the opter in relation to the building or land in the following circumstances.
(4)
The body corporate ceases to be a relevant associate of the opter in relation to the building or land at the time when all of the following conditions are first met—
(a)
the body corporate has no relevant interest in the building or land F412,
(aa)
where the body corporate has disposed of such an interest, it is not the case that a supply for the purposes of the charge to VAT in respect of the disposal—
(i)
is yet to take place, or
(ii)
would be yet to take place if one or more conditions (such as the happening of an event or the doing of an act) were to be met,
(b)
the body corporate or the opter is not treated under sections 43A to 43D as a member of the group mentioned above, and
(c)
the body corporate is not connected with any person who has a relevant interest in the building or land where that person is the opter or another relevant associate of the opter.
(5)
The body corporate also ceases to be a relevant associate of the opter in relation to the building or land if the body corporate—
(a)
meets conditions specified in a public notice (see paragraph 4), or
(b)
gets the prior permission of the Commissioners (also, see that paragraph).
The time when the body corporate ceases to be a relevant associate of the opter is determined in accordance with that paragraph.
(6)
In this paragraph “relevant interest in the building or land” means an interest in, right over or licence to occupy the building or land (or any part of it).
Permission for a body corporate to cease to be a relevant associate of the opter
4.
(1)
This paragraph applies for the purposes of paragraph 3(5) in relation to a body corporate which has been a relevant associate of the opter.
(2)
If the conditions specified in the public notice under paragraph 3(5)(a) are met in relation to the body corporate, it ceases to be a relevant associate of the opter only if notification of those conditions being met is given to the Commissioners.
(3)
The notification must—
(a)
be made in a form specified in a public notice,
(b)
state the day from which the body corporate is to cease to be a relevant associate of the opter (which may not be before the day on which the notification is given),
(c)
contain a statement by the body corporate certifying that, on that day, the conditions specified in the public notice under paragraph 3(5)(a) are met in relation to it, and
(d)
contain other information specified in a public notice.
(4)
An application for the prior permission of the Commissioners must—
(a)
be made in a form specified in a public notice,
(b)
contain a statement by the body corporate certifying which (if any) of the conditions specified in the public notice under paragraph 3(5)(a) are met in relation to it, and
(c)
contain other information specified in a public notice.
(5)
If the body corporate gets the prior permission of the Commissioners, it ceases to be a relevant associate of the opter from—
(a)
the day on which the Commissioners give their permission, or
(b)
such earlier or later day as they specify in their permission.
(6)
The Commissioners may specify an earlier day only if—
(a)
the body corporate has purported to give a notification of its ceasing to be a relevant associate of the opter,
(b)
the conditions specified in the public notice are not, in the event, met in relation to the body corporate, and
(c)
the Commissioners consider that the grounds on which those conditions are not so met are insignificant.
(7)
The day specified may be the day from which the body corporate would have ceased to be a relevant associate of the opter if those conditions had been so met.
(8)
The Commissioners may specify conditions subject to which their permission is given and, if any of those conditions are broken, they may treat the application as if it had not been made.
Exclusions from effect of option to tax
Dwellings designed or adapted, and intended for use, as dwelling etc
5.
(1)
An option to tax has no effect in relation to any grant in relation to a building or part of a building if the building or part of the building is designed or adapted, and is intended, for use—
(a)
as a dwelling or number of dwellings, or
(b)
solely for a relevant residential purpose.
(2)
In relation to the expression “relevant residential purpose”, see the certification requirement imposed as a result of the application of Note (12) of Group 5 of Schedule 8 by paragraph 33 of this Schedule.
Conversion of buildings for use as dwelling etc
6.
(1)
An option to tax has no effect in relation to any grant made to a person (“the recipient”) in relation to a building or part of a building if the recipient certifies that the building or part of the building is intended for use—
(a)
as a dwelling or number of dwellings, or
(b)
solely for a relevant residential purpose.
(2)
The recipient must give the certificate to the person making the grant (“the seller”)—
(a)
within the period specified in a public notice, or
(b)
if the seller agrees, at any later time before the seller makes a supply to which the grant gives rise.
(3)
The recipient may give the certificate to the seller only if the recipient—
(a)
intends to use the building or part of the building as mentioned above,
(b)
has the relevant conversion intention, or
(c)
is a relevant intermediary.
(4)
The recipient is a relevant intermediary if—
(a)
the recipient intends to dispose of the relevant interest to another person, and
(b)
that other person gives the recipient a certificate stating that the other person has the relevant conversion intention or the relevant disposal intention.
(5)
For this purpose a person has the relevant disposal intention if—
(a)
the person intends to dispose of the relevant interest to a third person, and
(b)
the third person gives a qualifying certificate to the person.
(6)
A person (P) gives a qualifying certificate to another if P gives a certificate to that other person stating that P has the relevant conversion intention or intends to dispose of the relevant interest to another person (Q) who has given a certificate to P stating—
(a)
that Q has the relevant conversion intention, or
(b)
that Q intends to dispose of the relevant interest to another person who has given a qualifying certificate to Q,
and so on (in the case of further disposals of the relevant interest).
(7)
In this paragraph—
“the relevant conversion intention”, in relation to a person, means an intention of the person to convert the building or part of the building with a view to its being used as mentioned above, and
“the relevant interest”, in relation to any interest in the building or part of the building to which the grant gives rise, means the whole of that interest.
(8)
For the purposes of this paragraph a building or part of a building is not to be regarded as intended for use as a dwelling or number of dwellings at any time if there is intended to be a period before that time during which it will not be so used (but disregarding use for incidental or other minor purposes).
(9)
For the purposes of this paragraph the reference to use solely for a relevant residential purpose is to be read without regard to Note (12) of Group 5 of Schedule 8 (which would otherwise apply as a result of paragraph 33 of this Schedule).
(10)
The Commissioners may publish a notice for the purposes of this paragraph—
(a)
preventing a person from giving any certificate under this paragraph unless the person meets conditions specified in the notice,
(b)
specifying the form in which any certificate under this paragraph must be made, and
(c)
specifying any information which any certificate under this paragraph must contain.
Charities
7.
(1)
An option to tax has no effect in relation to any grant made to a person in relation to a building or part of a building intended by the person for use—
(a)
solely for a relevant charitable purpose, but
(b)
not as an office.
(2)
In relation to the expression “relevant charitable purpose”, see the certification requirement imposed as a result of the application of Note (12) of Group 5 of Schedule 8 by paragraph 33 of this Schedule.
Residential caravans
8.
(1)
An option to tax has no effect in relation to any grant made in relation to a pitch for a residential caravan.
(2)
A caravan is not a residential caravan if residence in it throughout the year is prevented by the terms of a covenant, statutory planning consent or similar permission.
Residential houseboats
9.
(1)
An option to tax has no effect in relation to any grant made in relation to facilities for the mooring of a residential houseboat.
“Mooring” includes anchoring or berthing.
(2)
In this paragraph—
(a)
“houseboat” means a houseboat within the meaning of Group 9 of Schedule 8, and
(b)
a houseboat is not a residential houseboat if residence in it throughout the year is prevented by the terms of a covenant, statutory planning consent or similar permission.
Relevant housing associations
10.
(1)
An option to tax has no effect in relation to any grant made to a relevant housing association in relation to any land if the association certifies that the land is to be used (after any necessary demolition work) for the construction of a building or buildings intended for use—
(a)
as a dwelling or number of dwellings, or
(b)
solely for a relevant residential purpose.
(2)
The association must give the certificate to the person making the grant (“the seller”)—
(a)
within the period specified in a public notice, or
(b)
if the seller agrees, at any later time before the seller makes a supply to which the grant gives rise.
(3)
In this paragraph “relevant housing association” means—
F413(za)
a private registered provider of social housing,
(a)
a registered social landlord within the meaning of Part 1 of the Housing Act 1996 (F414... Welsh registered social landlords),
(b)
a registered social landlord within the meaning of the Housing (Scotland) Act 2001 (Scottish registered social landlords), or
(c)
a registered housing association within the meaning of Part 2 of the Housing (Northern Ireland) Order 1992 (Northern Irish registered housing associations).
(4)
For the purposes of this paragraph the reference to use solely for a relevant residential purpose is to be read without regard to Note (12) of Group 5 of Schedule 8 (which would otherwise apply as a result of paragraph 33 of this Schedule).
(5)
The Commissioners may publish a notice for the purposes of this paragraph—
(a)
specifying the form in which any certificate under this paragraph must be made, and
(b)
specifying any information which any certificate under this paragraph must contain.
Grant to individual for construction of dwelling
11.
An option to tax has no effect in relation to any grant made to an individual if—
(a)
the land is to be used for the construction of a building intended for use by the individual as a dwelling, and
(b)
the construction is not carried out in the course or furtherance of a business carried on by the individual.
Anti-avoidance
Developers of exempt land
12.
(1)
A supply is not, as a result of an option to tax, a taxable supply if—
(a)
the grant giving rise to the supply was made by a person (“the grantor”) who was a developer of the land, and
(b)
the exempt land test is met.
(2)
The exempt land test is met if, at the time when the grant was made (or treated for the purposes of this paragraph as made), the relevant person intended or expected that the land—
(a)
would become exempt land (whether immediately or eventually and whether or not as a result of the grant), or
(b)
would continue, for a period at least, to be exempt land.
(3)
“The relevant person” means—
(a)
the grantor, or
(b)
a development financier.
(4)
For the meaning of a development financier, see paragraph 14.
(5)
For the meaning of “exempt land”, see paragraphs 15 and 16.
(6)
If a supply is made by a person other than the person who made the grant giving rise to it—
(a)
the person making the supply is treated for the purposes of this paragraph as the person who made the grant giving rise to it, and
(b)
the grant is treated for the purposes of this paragraph as made at the time when that person made the first supply arising from the grant.
(7)
For a special rule in the case of a grant made on or after 19th March 1997 and before 10th March 1999, see paragraph 17.
(8)
Nothing in this paragraph applies in relation to a supply arising from—
(a)
a grant made before 26th November 1996, or
(b)
a grant made on or after that date but before 30th November 1999, in pursuance of a written agreement entered into before 26th November 1996, on terms which (as terms for which provision was made by that agreement) were fixed before 26th November 1996.
Meaning of grants made by a developer
13.
(1)
This paragraph applies for the purposes of paragraph 12.
(2)
A grant made by any person (“the grantor”) in relation to any land is made by a developer of the land if—
(a)
the land is, or was intended or expected to be, a relevant capital item (see sub-paragraphs (3) to (5)), and
(b)
the grant is made at an eligible time as respects that capital item (see sub-paragraph (6)).
(3)
The land is a relevant capital item if—
(a)
the land, or
(b)
the building or part of a building on the land,
is a capital item in relation to the grantor.
(4)
The land was intended or expected to be a relevant capital item if the grantor, or a development financier, intended or expected that—
(a)
the land, or
(b)
a building or part of a building on, or to be constructed on, the land,
would become a capital item in relation to the grantor or any relevant transferee.
(5)
A person is a relevant transferee if the person is someone to whom the land, building or part of a building was to be transferred—
(a)
in the course of a supply, or
(b)
in the course of a transfer of a business or part of a business as a going concern.
(6)
A grant is made at an eligible time as respects a capital item if it is made before the end of the period provided in the relevant regulations for the making of adjustments relating to the deduction of input tax as respects the capital item.
(7)
But if—
(a)
a person other than the grantor is treated by paragraph 12(6) as making the grant of the land, and
(b)
the grant is consequently treated as made at what would otherwise be an ineligible time,
the grant is treated instead as if were not made at an ineligible time.
(8)
In this paragraph a “capital item”, in relation to any person, means an asset falling, in relation to the person, to be treated as a capital item for the purposes of the relevant regulations.
(9)
In this paragraph “the relevant regulations”, as respects any item, means regulations under section 26(3) and (4) providing for adjustments relating to the deduction of input tax to be made as respects that item.
Meaning of “development financier”
14.
(1)
This paragraph explains for the purposes of paragraphs 12 to 17 what is meant, in relation to the grantor of any land, by a development financier.
(2)
A “development financier” means a person who—
(a)
has provided finance for the grantor’s development of the land, or
(b)
has entered into any arrangement to provide finance for the grantor’s development of the land,
with the intention or in the expectation that the land will become exempt land or continue (for a period at least) to be exempt land.
(3)
For the purposes of this paragraph references to finance being provided for the grantor’s development of the land are to doing (directly or indirectly) any one or more of the following—
(a)
providing funds for meeting the whole or any part of the cost of the grantor’s development of the land,
(b)
procuring the provision of such funds by another,
(c)
providing funds for discharging (in whole or in part) any liability that has been or may be incurred by any person for or in connection with the raising of funds to meet the cost of the grantor’s development of the land, and
(d)
procuring that any such liability is or will be discharged (in whole or in part) by another.
(4)
For the purposes of this paragraph references to providing funds for a particular purpose are to—
(a)
the making of a loan of funds that are or are to be used for that purpose,
(b)
the provision of any guarantee or other security in relation to such a loan,
(c)
the provision of any of the consideration for the issue of any shares or other securities issued wholly or partly for raising those funds,
(d)
the provision of any consideration for the acquisition by any person of any shares or other securities issued wholly or partly for raising those funds, or
(e)
any other transfer of assets or value as a consequence of which any of those funds are made available for that purpose.
(5)
For the purposes of this paragraph references to the grantor’s development of the land are to the acquisition by the grantor of the asset which—
(a)
consists in the land or a building or part of a building on the land, and
(b)
is, or (as the case may be) was intended or expected to be, a relevant capital item in relation to the grantor (within the meaning of paragraph 13).
(6)
For this purpose the reference to the acquisition of the asset includes—
(a)
its construction or reconstruction, and
(b)
the carrying out in relation to it of any other works by reference to which it is, or was intended or expected to be, a relevant capital item (within the meaning of paragraph 13).
(7)
In this paragraph “arrangement” means any agreement, arrangement or understanding (whether or not legally enforceable).
Meaning of “exempt land”: basic definition
15.
(1)
This paragraph explains for the purposes of paragraphs 12 to 17 what is meant by exempt land.
(2)
Land is exempt land if, at any time before the end of the relevant adjustment period as respects that land—
(a)
a relevant person is in occupation of the land, and
(b)
that occupation is not wholly, or substantially wholly, for eligible purposes.
(3)
Each of the following is a relevant person—
(a)
the grantor,
(b)
a person connected with the grantor,
(c)
a development financier, and
(d)
a person connected with a development financier.
F415(3A)
Where a person (“P”) is in occupation of the land at any time before the end of the relevant adjustment period as respects that land, P is treated for the purposes of sub-paragraph (2) as not in occupation of the land at that time if—
(a)
the building occupation conditions are met at that time, or
(b)
P’s occupation of the land arises solely by reference to any automatic teller machine of P.
(4)
The relevant adjustment period as respects any land is the period provided in the relevant regulations (within the meaning of paragraph 13) for the making of adjustments relating to the deduction of input tax as respects the land.
(5)
For the purposes of this paragraph any question whether a person’s occupation of any land is “wholly, or substantially wholly,” for eligible purposes is to be decided by reference to criteria specified in a public notice.
F416Meaning of “exempt land”: the building occupation conditions
15A.
(1)
For the purposes of paragraph 15(3A), the building occupation conditions are met at any time (“the time in question”) if—
(a)
the grant consists of or includes the grant of a relevant interest in a building, and
(b)
P does not, at the time in question, occupy—
(i)
any part of the land that is not a building, or
(ii)
more than F417the maximum allowable percentage of any relevant building.
(2)
For the purposes of sub-paragraph (1)(b)(i) and (ii) occupation by a person connected with P is treated as occupation by P F418if that occupation is not wholly, or substantially wholly, for eligible purposes.
(3)
For the purposes of sub-paragraph (1)(b)(i) occupation by a person of—
(a)
land used for the parking of cars or other vehicles, or
(b)
land that is within the curtilage of a building,
is disregarded if the occupation is ancillary to the occupation by that person of a building.
F419(4)
In sub-paragraph (1)(b)(ii)—
“the maximum allowable percentage” means—
(a)
2% where P is the grantor or a person connected with the grantor, and
(b)
10% where P is a development financier or a person connected with a development financier (but not also the grantor or a person connected with the grantor), and
“relevant building”—
(a)
means a building any relevant interest in which is included in the grant, other than any part of such a building in which, immediately before the grant, neither the grantor nor any person connected with the grantor held a relevant interest, but
(b)
does not include any building P’s occupation of which arises solely by reference to any automatic teller machine of P.
(5)
The way in which occupation by a person of a building is measured for the purposes of sub-paragraph (1)(b)(ii) is to be determined in accordance with conditions specified in a public notice.
(6)
In this paragraph “relevant interest”, in relation to a building or part of a building, means any interest in, right over or licence to occupy the building or part.
F420(6A)
Sub-paragraph (5) of paragraph 15 (determination of whether occupation “wholly, or substantially wholly” for eligible purposes to be by reference to criteria in public notice) applies for the purposes of this paragraph.
(7)
Sub-paragraphs (4) to (7) of paragraph 18 (meaning of “building”) apply for the purposes of this paragraph.
Meaning of “exempt land”: eligible purposes
16.
(1)
This paragraph explains what is meant for the purposes of paragraph 15 by a person occupying land for eligible purposes.
(2)
A person cannot occupy land at any time for eligible purposes unless the person is a taxable person at that time (but this rule is qualified by sub-paragraphs (5) and (6)).
(3)
A taxable person occupies land for eligible purposes so far as the occupation is for the purpose of making creditable supplies (but this rule is qualified by sub-paragraphs (5) to (7)).
(4)
“Creditable supplies” means supplies which—
(a)
are or are to be made in the course or furtherance of a business carried on by the person, and
(b)
are supplies of such a description that the person would be entitled to a credit for any input tax wholly attributable to those supplies.
(5)
Any occupation of land by a body to which section 33 applies (local authorities etc) is occupation of the land for eligible purposes so far as the occupation is for purposes other than those of a business carried on by the body.
(6)
Any occupation of land by a Government department (within the meaning of section 41) is occupation of the land for eligible purposes.
F421(7)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8)
If a person occupying land—
(a)
holds the land in order to put it to use for particular purposes, and
(b)
does not occupy it for any other purpose,
the person is treated for the purposes of this paragraph, for so long as the conditions in paragraphs (a) and (b) continue to be met, as occupying the land for the purposes for which the person proposes to use it.
(9)
If land is in the occupation of a person (“A”) who—
(a)
is not a taxable person, but
(b)
is a person whose supplies are treated for the purposes of this Act as made by another person (“B”) who is a taxable person,
the land is treated for the purposes of this paragraph as if A and B were a single taxable person.
(10)
For the purposes of this paragraph a person occupies land—
(a)
whether the person occupies it alone or together with one or more other persons, and
(b)
whether the person occupies all of the land or only part of it.
Paragraph 12: grants made on or after 19th March 1997 and before 10th March 1999
17.
(1)
A grant in relation to land which was made—
(a)
on or after 19th March 1997, and
(b)
before 10th March 1999,
is treated for the purposes of paragraph 12 as made on 10th March 1999 if, at the time of the grant, the capital item test was met.
(2)
The capital item test was met if the person making the grant, or a development financier, intended or expected that—
(a)
the land, or
(b)
a building or part of a building on, or to be constructed on, the land,
would become a capital item in relation to the grantor or any relevant transferee but it had not become such an item.
(3)
For the purposes of that test “capital item” and “relevant transferee” have the meaning given by paragraph 13.
Scope of the option, its duration, notification etc
Scope of the option
18.
(1)
An option to tax has effect in relation to the particular land specified in the option.
(2)
If an option to tax is exercised in relation to—
(a)
a building, or
(b)
part of a building,
the option has effect in relation to the whole of the building and all the land within its curtilage.
(3)
If an option to tax—
(a)
is exercised in relation to any land, but
(b)
is not exercised by reference to a building or part of a building,
the option is nonetheless taken to have effect in relation to any building which is (or is to be) constructed on the land (as well as in relation to land on which no building is constructed).
(4)
For the purposes of this paragraph—
(a)
buildings linked internally or by a covered walkway, and
(b)
complexes consisting of a number of units grouped around a fully enclosed concourse,
are treated as a single building.
(5)
But for those purposes—
(a)
buildings which are linked internally are not treated as a single building if the internal link is created after the buildings are completed, and
(b)
buildings which are linked by a covered walkway are not treated as a single building if the walkway starts to be constructed after the buildings are completed.
(6)
In this paragraph a “building” includes—
(a)
an enlarged or extended building,
(b)
an annexe to a building, and
(c)
a planned building.
(7)
In this paragraph “covered walkway” does not include a covered walkway to which the general public has reasonable access.
The day from which the option has effect
19.
(1)
An option to tax has effect from—
(a)
the start of the day on which it is exercised, or
(b)
the start of any later day specified in the option.
(2)
But if, when an option to tax is exercised, the person exercising the option intends to revoke it in accordance with paragraph 23 (revocation of option: the “cooling off” period), the option is treated for the purposes of this Act as if it had never been exercised.
(3)
An option to tax may be revoked in accordance with paragraph 22(2) or (3) and any of paragraphs 23 to 25, but not otherwise.
(4)
This paragraph needs to be read with—
(a)
paragraph 20 (requirement to notify the option), and
(b)
paragraph 29(3) (application for prior permission in the case of an exempt grant before the exercise of an option to tax).
Requirement to notify the option
20.
(1)
An option to tax has effect only if—
(a)
notification of the option is given to the Commissioners within the allowed time, and
(b)
that notification is given together with such information as the Commissioners may require.
(2)
Notification of an option is given within the allowed time if (and only if) it is given—
(a)
before the end of the period of 30 days beginning with the day on which the option was exercised, or
(b)
before the end of such longer period beginning with that day as the Commissioners may in any particular case allow.
(3)
The Commissioners may publish a notice for the purposes of this paragraph specifying—
(a)
the form in which a notification under this paragraph must be made, and
(b)
the information which a notification under this paragraph must contain.
(4)
Notification of an option to tax does not need to be given under this paragraph if the option is treated as exercised in accordance with paragraph 29(3).
Real estate elections: elections to opt to tax land subsequently acquired
21.
(1)
A person (E) may make an election (a “real estate election”) for this paragraph to have effect in relation to—
(a)
relevant interests in any building or land which E acquires after the election is made, and
(b)
relevant interests in any building or land which a body corporate acquires after the election is made at a time when the body is a relevant group member.
(2)
If E makes a real estate election—
(a)
E is treated for the purposes of this Part of this Schedule as if E had exercised an option to tax in relation to the building or land in which the relevant interest is acquired,
(b)
that option is treated for those purposes as if it had been exercised on the day on which the acquisition was made and as if it had effect from the start of that day, and
(c)
paragraph 20 does not apply in relation to that option,
but this sub-paragraph is subject to sub-paragraphs (3) to (5).
(3)
A person (P) is not to be treated as a result of this paragraph as exercising an option to tax in relation to any building or land where at any time—
(a)
P, or any body corporate which was a relevant group member at that time, exercises an option to tax in relation to the building (or part of the building) or land apart from this paragraph, and
(b)
that option has effect from a time earlier than the time from which an option to tax exercised by P in relation to the building or land would otherwise have been treated as having effect as a result of this paragraph.
(4)
A person (P) is not to be treated as a result of this paragraph as exercising an option to tax in relation to any building or land in which a relevant interest is acquired (“the later interest”) if—
(a)
the person making the acquisition in question held another relevant interest in that building or land before P makes a real estate election, and
(b)
the person making the acquisition in question continues to hold that other relevant interest at the time when the later interest is acquired.
(5)
A person is not to be treated as a result of this paragraph as exercising an option to tax in relation to any building or land if—
(a)
a relevant interest in the building or land is acquired as mentioned in sub-paragraph (1), and
(b)
on the relevant assumptions the case would fall within paragraph 28 (pre-option exempt grants: requirement for prior permission before exercise of option to tax).
(6)
The relevant assumptions are that—
(a)
the effect of this paragraph is disregarded, and
(b)
the day from which the person would want the option to tax to have effect for the purposes of paragraphs 28 or 29(3) is the day on which the relevant interest is acquired.
(7)
A real estate election has effect only if—
(a)
notification of the election is given to the Commissioners before the end of the period of 30 days beginning with the day on which it was made or such longer period as the Commissioners may in any particular case allow,
(b)
the notification is made in a form specified in a public notice, and
(c)
the notification contains information so specified.
(8)
The Commissioners may at any time require a person who has made a real estate election to give to the Commissioners information specified in a public notice before the end of—
(a)
the period of 30 days beginning with that time, or
(b)
such longer period as the Commissioners may in any particular case allow.
(9)
If a person (P) does not comply with that requirement—
(a)
the Commissioners may revoke the election, and
(b)
that revocation has effect in relation to relevant interests in any building or land acquired after the notified time by P or a body corporate which is a relevant group member at the time of acquisition.
“The notified time” means the time specified in a notification given by the Commissioners to P (which may not be before the notification is given).
(10)
A real estate election may not be revoked except in accordance with sub-paragraph (9).
(11)
If a real estate election made by a person (P) is revoked in accordance with that sub-paragraph, another real estate election may be made at any subsequent time by—
(a)
P, or
(b)
any body corporate which is a relevant group member at that subsequent time,
but only with the prior permission of the Commissioners.
(12)
In this paragraph—
“relevant group member”, in relation to any person making a real estate election and any time, means a body corporate which is treated under sections 43A to 43D as a member of the same group as that person at that time, and
“relevant interest”, in relation to any building or land, means any interest in, right over or licence to occupy the building or land (or any part of it).
F422(13)
For the purposes of this paragraph, the time at which a relevant interest in any building or land is acquired is—
(a)
the time at which a supply is treated as taking place for the purposes of the charge to VAT in respect of the acquisition, or
(b)
if there is more than one such time, the earliest of them.
(14)
For the purposes of sub-paragraph (13)(a), any order under section 5(3)(c) that would otherwise have the effect that the acquisition in question is to be treated as neither a supply of goods nor a supply of services is to be disregarded.
Real estate elections: supplementary
22.
(1)
This paragraph applies if, at any time (“the relevant time”), a person (E) makes a real estate election under paragraph 21.
(2)
An option to tax exercised in relation to any building or part of any building before the relevant time by—
(a)
E, or
(b)
any relevant group member,
is treated for the purposes of this Part of this Schedule as if it had been revoked from the relevant time if, at that time, neither E nor any relevant group member has a relevant interest in that building.
(3)
An option to tax exercised in relation to any land (otherwise than by reference to any building or part of a building) before the relevant time by—
(a)
E, or
(b)
any relevant group member,
is treated for the purposes of this Part of this Schedule as if it had been revoked in accordance with sub-paragraph (4) from the relevant time if, at that time, neither E nor any relevant group member has a relevant interest in that land, or E or any relevant group member has a relevant interest in only some of it.
(4)
The option is treated for the purposes of this Part of this Schedule as if it had been revoked in relation to—
(a)
that land, or
(b)
the parts of that land in which neither E nor any relevant group member has a relevant interest at the relevant time,
as the case may be.
(5)
Sub-paragraphs (2) and (3) are subject to paragraph 26 (anti-avoidance).
(6)
An option to tax (“the original option”) exercised in relation to any land (otherwise than by reference to any building or part of a building) before the relevant time by—
(a)
E, or
(b)
any relevant group member,
may, in circumstances specified in a public notice, be converted by E into separate options to tax if, at the relevant time, E or any relevant group member has a relevant interest in the land or any part of it.
(7)
The original option is converted into separate options to tax different parcels of land comprised in that land or part.
(8)
Those separate options to tax are treated for the purposes of this Part of this Schedule—
(a)
as if they had been exercised by E, and
(b)
as if they had effect from the time from which the original option had effect.
(9)
But—
(a)
those separate options to tax are treated for the purposes of paragraph 3(2) as if they had effect from the relevant time, and
(b)
paragraph 23 (revocation of an option: the “cooling off” period) does not apply to those separate options to tax.
(10)
The notification of the election given by E must identify—
(a)
the separate options to tax treated as exercised by E as a result of sub-paragraphs (6) to (8), and
(b)
the different parcels of land in relation to which those separate options to tax are treated as having effect.
(11)
In this paragraph—
(a)
any reference to any relevant group member is to a body corporate which is a relevant group member at the relevant time, and
(b)
any reference to any relevant group member, in relation to any relevant interest in any building or land (or any part of it), is to any relevant group member regardless of whether it has exercised an option to tax the building or land (or any part of it).
(12)
In this paragraph “relevant group member” and “relevant interest”, have the meaning given by paragraph 21.
(13)
In this paragraph any reference to a real estate election under paragraph 21 does not include an election which is made under sub-paragraph (11) of that paragraph.
Revocation of option: the “cooling off” period
23.
(1)
An option to tax any land exercised by any person (“the taxpayer”) may be revoked with effect from the day on which it was exercised if—
(a)
the time that has lapsed since the day on which the option had effect is less than 6 months,
F423(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)
no tax has become chargeable as a result of the option,
(d)
there is no relevant transfer of a business as a going concern (see sub-paragraph (2)), and
(e)
notification of the revocation is given to the Commissioners (see sub-paragraph (3)).
(2)
There is no relevant transfer of a business as a going concern if, since the option had effect, no grant in relation to the land has been made which is treated as neither a supply of goods nor a supply of services because—
(a)
the supply is a supply of the assets of a business by the taxpayer to a person to whom the business (or part of it) is transferred as a going concern, or
(b)
the supply is a supply of assets of a business by a person to the taxpayer to whom the business (or part of it) is so transferred.
(3)
The notification of the revocation must—
(a)
be made in a form specified in a public notice, and
(b)
contain information so specified.
(4)
The Commissioners may publish a notice for the purposes of this paragraph providing that a revocation under this paragraph is effective only if—
(a)
the conditions specified in the notice are met in relation to the option, or
(b)
the taxpayer gets the prior permission of the Commissioners on an application made to them before the end of the 6 month period mentioned above.
(5)
A notice under sub-paragraph (4) may—
(a)
provide that, in a case falling with paragraph (a) of that sub-paragraph, the taxpayer must certify that the conditions specified under that paragraph are met in relation to the option,
(b)
specify the form in which an application under paragraph (b) of that sub-paragraph must be made,
(c)
provide that an application under that paragraph must contain a statement by the taxpayer certifying which (if any) of the conditions specified under sub-paragraph (4)(a) are met in relation to the option,
(d)
specify other information which an application under sub-paragraph (4)(a) must contain, and
(e)
provide that the Commissioners may specify conditions subject to which their permission is given and, if any of those conditions are broken, the Commissioners may treat the revocation as if it had not been made.
Revocation of option: lapse of 6 years since having a relevant interest
24.
(1)
An option to tax exercised by any person in relation to any building or land is treated for the purposes of this Part of this Schedule as revoked if the person does not have a relevant interest in the building or land throughout any continuous period of 6 years beginning at any time after the option has effect.
(2)
The option to tax is treated for the purposes of this Part of this Schedule as revoked from the end of that period.
(3)
In this paragraph “a relevant interest in the building or land” means an interest in, right over or licence to occupy the building or land (or any part of it).
(4)
This paragraph is subject to paragraph 26 (anti-avoidance).
Revocation of option: lapse of more than 20 years since option had effect
25.
(1)
An option to tax any land exercised by any person (“the taxpayer”) may be revoked if the time that has lapsed since the day on which the option had effect is more than 20 years and—
(a)
at the time when the option is to be revoked the conditions specified in a public notice are met in relation to the option (in which case, see sub-paragraphs (2) to (4)), or
(b)
the taxpayer gets the prior permission of the Commissioners (in which case, see the remaining sub-paragraphs).
(2)
If the conditions specified in the public notice are met in relation to the option, the revocation has effect only if notification of the revocation is given to the Commissioners.
(3)
The notification must—
(a)
be made in the specified form,
(b)
state the day from which the option is to be revoked (which may not be before the day on which the notification is given),
(c)
contain a statement by the taxpayer certifying that, on that day, the conditions specified in the public notice are met in relation to the option, and
(d)
contain other information specified in a public notice.
(4)
If—
(a)
notification of the revocation of an option is given to the Commissioners on the basis that the conditions specified in the public notice were met in relation to the option, but
(b)
it is subsequently discovered that those conditions were not met in relation to the option,
the Commissioners may nonetheless treat the option as if it had been validly revoked in accordance with this paragraph.
(5)
An application for the prior permission of the Commissioners must—
(a)
be made in a form specified in a public notice,
(b)
contain a statement by the taxpayer certifying which (if any) of the conditions specified in the public notice under sub-paragraph (1)(a) are met in relation to the option, and
(c)
contain other information specified in a public notice.
(6)
If the taxpayer gets the prior permission of the Commissioners for the revocation of an option, the option is revoked from—
(a)
the day on which the Commissioners give their permission, or
(b)
such earlier or later day F424or time as they may specify in their permission.
(7)
The Commissioners may specify an earlier day F425or time only if—
(a)
the taxpayer has purported to give a notification of the revocation of the option,
(b)
the conditions specified in the public notice are not, in the event, met in relation to the option, and
(c)
the Commissioners consider that the grounds on which those conditions are not so met are insignificant.
F426(8)
The Commissioners may specify a day or time under sub-paragraph (6)(b) by reference to the happening of an event or the meeting of a condition.
(9)
The Commissioners may specify conditions subject to which their permission is given and, if any of those conditions are broken, they may treat the revocation as if it had not been made.
Revocation of option under paragraph 22(2) or (3) or 24: anti-avoidance
F42726.
(1)
Sub-paragraphs (2) and (3) of paragraph 22 (revocation of option to tax where a real estate election is made) do not apply if condition A or B is met.
(2)
Paragraph 24 (lapse of option to tax) does not apply if condition A, B or C is met.
(3)
Condition A is that—
(a)
the opter, or a relevant associate of the opter, disposes of a relevant interest in the building or land before the relevant time, and
(b)
at the relevant time, a supply for the purposes of the charge to VAT in respect of the disposal—
(i)
is yet to take place, or
(ii)
would be yet to take place if one or more conditions (such as the happening of an event or the doing of an act) were to be met.
(4)
Condition B is that—
(a)
the opter is a body corporate that was, at any time before the relevant time, treated under sections 43A to 43D as a member of a group (“the group”), and
(b)
before the relevant time, a relevant associate of the opter in relation to the building or land ceased to be treated under those sections as a member of the group without at the same time meeting the conditions in sub-paragraph (5).
(5)
A person (“A”) meets the conditions in this sub-paragraph if—
(a)
A has no relevant interest in the building or land,
(b)
where A has disposed of such an interest, it is not the case that a supply for the purposes of the charge to VAT in respect of the disposal—
(i)
is yet to take place, or
(ii)
would be yet to take place if one or more conditions (such as the happening of an event or the doing of an act) were to be met, and
(c)
A is not connected with any person who has a relevant interest in the building or land where that person is the opter or another relevant associate of the opter.
(6)
Condition C is that the opter is a body corporate and, at the relevant time, a relevant associate of the opter in relation to the building or land—
(a)
is treated under sections 43A to 43D as a member of the same group as the opter, and
(b)
holds a relevant interest in the building or land or has held such an interest at any time within the previous 6 years.
(7)
In this paragraph—
“relevant interest in the building or land” means an interest in, right over or license to occupy the building or land (or any part of it);
“the relevant time”, in relation to any option to tax, means the time from which the option would (but for this paragraph) have been treated as revoked as a result of paragraph 22(2) or (3) or 24;
“opter” means the person who exercised the option to tax in question.
Exclusion of new building from effect of an option
27.
(1)
This paragraph applies if—
(a)
a person (“the taxpayer”) has at any time opted to tax any land,
(b)
at any subsequent time the construction of a building (“the new building”) on the land begins, and
(c)
no land within the curtilage of the new building is within the curtilage of an existing building.
(2)
The taxpayer may exclude—
(a)
the whole of the new building, and
(b)
all the land within its curtilage,
from the effect of the option if notification of that exclusion is given to the Commissioners.
(3)
The exclusion has effect from the earliest of the following times—
(a)
the time when a grant of an interest in, or in any part of, the new building is first made,
(b)
the time when the new building, or any part of it, is first used,
(c)
the time when the new building is completed.
(4)
The notification of the exclusion must—
F428(za)
be given before the end of the period of 30 days beginning with the day on which it is to have effect or such longer period as the Commissioners may in any case allow,
(a)
be made in a form specified in a public notice,
F429(b)
state the time from which it is to have effect, and
(c)
contain other information so specified.
(5)
Sub-paragraphs (4) to (6) of paragraph 18 (meaning of “building”) apply for the purposes of this paragraph as they apply for the purposes of that paragraph.
(6)
For the purposes of this paragraph the reference to the construction of a building is to be read without regard to Note (17) or (18)(b) of Group 5 of Schedule 8 (which would otherwise apply as a result of paragraph 33 of this Schedule).
(7)
The Commissioners may publish a notice for determining the time at which the construction of a building on any land is to be taken to begin for the purposes of this paragraph.
Pre-option exempt grants: requirement for prior permission before exercise of option to tax
28.
(1)
This paragraph applies if—
(a)
a person wants to exercise an option to tax any land with effect from a particular day,
(b)
at any time (“the relevant time”) before that day the person has made, makes or intends to make an exempt supply to which any grant in relation to the land gives rise, and
(c)
the relevant time is within the period of 10 years ending with that day.
(2)
The person may exercise the option to tax the land only if—
(a)
the conditions specified in a public notice are met in relation to the land, or
(b)
the person gets the prior permission of the Commissioners (but see also paragraph 30).
(3)
The Commissioners must refuse their permission if they are not satisfied that there would be a fair and reasonable attribution of relevant input tax to relevant supplies.
(4)
For this purpose—
“relevant input tax” means input tax incurred, or likely to be incurred, in relation to the land, and
“relevant supplies” means supplies to which any grant in relation to the land gives rise which would be taxable (if the option has effect).
(5)
In deciding whether there would be a fair and reasonable attribution of relevant input tax to relevant supplies, the Commissioners must have regard to all the circumstances of the case.
(6)
But they must have regard in particular to—
(a)
the total value of any exempt supply to which any grant in relation to the land gives rise and which is made or to be made before the day from which the person wants the option to have effect,
(b)
the expected total value of any supply to which any grant in relation to the land gives rise that would be taxable (if the option has effect), and
(c)
the total amount of input tax incurred, or likely to be incurred, in relation to the land.
Paragraph 28: application for prior permission
29.
(1)
An application for the prior permission of the Commissioners under paragraph 28 must—
(a)
be made in a form specified in a public notice,
(b)
contain a statement by the applicant certifying which (if any) of the conditions specified in the public notice under paragraph 28(2)(a) are met in relation to the land, and
(c)
contain other information specified in a public notice.
(2)
The Commissioners may specify conditions subject to which their permission is given and, if any of those conditions are broken, they may treat the application as if it had not been made.
(3)
If the applicant (A) gets the prior permission of the Commissioners, A is, as a result of this sub-paragraph, treated for the purposes of this Part of this Schedule as if A had exercised the option to tax the land with effect from—
(a)
the start of the day on which the application was made, or
(b)
the start of any later day specified in the application.
Paragraph 28: purported exercise where prior permission not obtained
30.
(1)
This paragraph applies if—
(a)
an option to tax was purportedly exercised in a case where, before the option could be exercised, the prior permission of the Commissioners was required under paragraph 28, and
(b)
notification of the purported option was purportedly given to the Commissioners in accordance with paragraph 20.
(2)
The Commissioners may, in the case of any such option, subsequently dispense with the requirement for their prior permission to be given under paragraph 28.
(3)
If the Commissioners dispense with that requirement, a purported option—
(a)
is treated for the purposes of this Part of this Schedule as if it had instead been validly exercised, and
(b)
has effect in accordance with paragraph 19.
Supplementary provisions
Timing of grant and supplies
31.
(1)
This paragraph applies if—
(a)
an option to tax is exercised in relation to any land,
(b)
a grant in relation to the land would otherwise be taken to have been made (whether in whole or in part) before the time when the option has effect, and
(c)
the grant gives rise to supplies which are treated for the purposes of this Act as taking place after that time.
(2)
For the purposes of this Part of this Schedule, the option to tax has effect, in relation to those supplies, as if the grant had been made after that time.
Supplies in relation to a building where part designed or intended for residential or charitable use and part designed or intended for other uses
32.
Note (10) of Group 5 of Schedule 8 applies for the purposes of this Part of this Schedule.
Definitions in Schedules 8 or 9 that are applied for the purposes of this Schedule
33.
In this Part of this Schedule, references to the expressions listed in the first column are to be read in accordance with the provisions listed in the second column—
Expression | Provision |
|---|---|
building designed or adapted for use as a dwelling or a number of dwellings | Note (2) to Group 5 of Schedule 8 |
completion of a building | Note (2) to Group 1 of Schedule 9 |
construction of a building | Notes (16) to (18) to Group 5 of Schedule 8 (but see paragraph 27(6) of this Schedule) |
construction of a building intended for use as a dwelling or a number of dwellings | Note (3) to Group 5 of Schedule 8 |
grant | Note (1) to Group 5 of Schedule 8/ Notes (1) and (1A) to Group 1 of Schedule 9 |
use for a relevant charitable purpose | Notes (6) and (12) to Group 5 of Schedule 8 |
use for a relevant residential purpose | Notes (4), (5) and (12) to Group 5 of Schedule 8 (but see paragraphs 6(9) and 10(4) of this Schedule) |
Other definitions etc
34.
(1)
In this Part of this Schedule—
“notification” means written notification, and
“permission” means written permission.
(2)
F432(2A)
For the purposes of this Part of this Schedule, a company is not connected with another company only because both are under the control of—
(a)
the Crown,
(b)
a Minister of the Crown,
(c)
a government department, or
(d)
a Northern Ireland department.
(2B)
In sub-paragraph (2A) “company” and “control” have the same meaning as in section 839 of the Taxes Act.
(3)
Any reference in any provision of this Part of this Schedule to a public notice is to a notice published by the Commissioners for the purposes of that provision.
PART 2RESIDENTIAL AND CHARITABLE BUILDINGS: CHANGE OF USE ETC
F433Introductory
35.
(1)
This Part of this Schedule applies where one or more relevant zero-rated supplies relating to a building (or part of a building) have been made to a person (“P”).
(2)
In this Part of this Schedule—
“relevant zero-rated supply” means a grant or other supply which relates to a building (or part of a building) intended for use solely for—
(a)
a relevant residential purpose, or
(b)
a relevant charitable purpose,
and which, as a result of Group 5 of Schedule 8, is zero-rated (in whole or in part);
“relevant premises” means the building (or part of a building) in relation to which a relevant zero-rated supply has been made to P;
“relevant period”, in relation to relevant premises, means 10 years beginning with the day on which the relevant premises are completed.
(3)
Where P is a body corporate treated as a member of a group under sections 43A to 43D, any reference in this Part of this Schedule to P includes a reference to any member of that group.
F433Disposal of interest or change of use following relevant zero-rated supply
36.
(1)
Paragraph 37 applies on each occasion during the relevant period when—
(a)
there is an increase in the proportion of the relevant premises falling within sub-paragraph (2) or (3), and
(b)
as a result, the proportion of the relevant premises so falling (“R2”) exceeds the maximum proportion of those premises so falling at any earlier time in the relevant period (“R1”).
(2)
The relevant premises fall (or part of the relevant premises falls) within this sub-paragraph if P has, since the beginning of the relevant period, disposed of P’s entire interest in the relevant premises (or part).
(3)
The relevant premises fall (or a part of the relevant premises falls) within this sub-paragraph if—
(a)
those premises do not (or that part does not) fall within sub-paragraph (2), and
(b)
those premises are (or that part is) being used for a purpose that is neither a relevant residential purpose nor a relevant charitable purpose.
(4)
Sub-paragraph (5) applies where—
(a)
only a proportion of the use of the relevant premises (or the use of a part of those premises) is for a relevant residential purpose or a relevant charitable purpose, and
(b)
that use is not confined to a part of those premises (or of that part) which is used solely for a relevant residential purpose or a relevant charitable purpose.
(5)
Where this sub-paragraph applies, sub-paragraph (3) applies as if—
(a)
the same proportion of the relevant premises (or part) were being used for a relevant residential purpose or a relevant charitable purpose, and
(b)
the remainder of the relevant premises (or part) were being used for a purpose that is neither a relevant residential purpose nor a relevant charitable purpose.
(6)
Where P is a charity using the relevant premises (or a part of the relevant premises) as a village hall or similarly in providing social or recreational facilities for a local community the premises are (or the part is) treated as being used for a relevant charitable purpose whether or not any person in occupation is using the premises (or part) for a relevant charitable purpose.
F433Charge to VAT
37.
(1)
Where this paragraph applies, P’s interest, right or licence in the relevant premises held immediately prior to the time when the increase referred to in paragraph 36(1) occurs is treated for the purposes of this Part of this Schedule as—
(a)
supplied to P for the purposes of a business which P carries on, and
(b)
supplied by P in the course or furtherance of that business
immediately prior to the time of that increase.
(2)
The supply is taken to be a taxable supply which is not zero-rated as a result of Group 5 of Schedule 8.
(3)
The value of the supply is taken to be—
(a)
in the case of the first deemed supply under this paragraph, the amount obtained by the formula—
(b)
in the case of any subsequent deemed supply under this paragraph, the amount obtained by the formula—
(4)
For the purpose of sub-paragraph (3)—
(a)
R1 and R2 have the meaning given by paragraph 36(1)(b),
(b)
Y is the amount that yields an amount of VAT chargeable on it equal to—
(i)
the VAT which would have been chargeable on the relevant zero-rated supply, or
(ii)
if there was more than one supply, the aggregate amount of the VAT which would have been chargeable on the supplies,
had the relevant premises not been intended for use solely for a relevant residential purpose or a relevant charitable purpose, and
(c)
Z is the number of whole months since the day on which the relevant premises were completed.
Supplies in relation to a building where part designed for residential or charitable use and part designed for other uses
38.
Note (10) of Group 5 of Schedule 8 applies for the purposes of this Part of this Schedule.
Definitions
39.
In this Part of this Schedule, references to the expressions listed in the first column are to be read in accordance with the provisions listed in the second column—
Expression | Provision |
|---|---|
completion of a building | Note (2) to Group 1 of Schedule 9 |
grant | Note (1) to Group 5 of Schedule 8/ Notes (1) and (1A) to Group 1 of Schedule 9 |
use for a relevant charitable purpose | Notes (6) and (12) to Group 5 of Schedule 8 |
use for a relevant residential purpose | Notes (4), (5) and (12) to Group 5 of Schedule 8 |
PART 3GENERAL
Benefit of consideration for grant accruing to a person other than the grantor
40.
(1)
This paragraph applies if the benefit of the consideration for the grant of an interest in, right over or licence to occupy land accrues to a person (“the beneficiary”) other than the person making the grant.
(2)
The beneficiary is to be treated for the purposes of this Act as the person making the grant.
(3)
So far as any input tax of the person actually making the grant is attributable to the grant, it is to be treated for the purposes of this Act as input tax of the beneficiary.
F434SCHEDULE 10AFace-value vouchers
Meaning of “face-value voucher” etc
1
(1)
In this Schedule “face-value voucher” means a token, stamp or voucher (whether in physical or electronic form) that represents a right to receive goods or services to the value of an amount stated on it or recorded in it.
(2)
References in this Schedule to the “face value” of a voucher are to the amount referred to in sub-paragraph (1) above.
Nature of supply
2
The issue of a face-value voucher, or any subsequent supply of it, is a supply of services for the purposes of this Act.
Treatment of credit vouchers
3
(1)
This paragraph applies to a face-value voucher issued by a person who—
(a)
is not a person from whom goods or services may be obtained by the use of the voucher, and
(b)
undertakes to give complete or partial reimbursement to any such person from whom goods or services are so obtained.
Such a voucher is referred to in this Schedule as a “credit voucher”.
(2)
The consideration for any supply of a credit voucher shall be disregarded for the purposes of this Act except to the extent (if any) that it exceeds the face value of the voucher.
(3)
Sub-paragraph (2) above does not apply if any of the persons from whom goods or services are obtained by the use of the voucher fails to account for any of the VAT due on the supply of those goods or services to the person using the voucher to obtain them.
F435(4)
The Treasury may by order specify other circumstances in which sub-paragraph (2) above does not apply.
Treatment of retailer vouchers
4
(1)
This paragraph applies to a face-value voucher issued by a person who—
(a)
is a person from whom goods or services may be obtained by the use of the voucher, and
(b)
if there are other such persons, undertakes to give complete or partial reimbursement to those from whom goods or services are so obtained.
Such a voucher is referred to in this Schedule as a “retailer voucher”.
(2)
The consideration for the issue of a retailer voucher shall be disregarded for the purposes of this Act except to the extent (if any) that it exceeds the face value of the voucher.
(3)
Sub-paragraph (2) above does not apply if—
(a)
the voucher is used to obtain goods or services from a person other than the issuer, and
(b)
that person fails to account for any of the VAT due on the supply of those goods or services to the person using the voucher to obtain them.
(4)
Any supply of a retailer voucher subsequent to the issue of it shall be treated in the same way as the supply of a voucher to which paragraph 6 below applies.
Treatment of postage stamps
5
The consideration for the supply of a face-value voucher that is a postage stamp shall be disregarded for the purposes of this Act except to the extent (if any) that it exceeds the face value of the stamp.
Treatment of other kinds of face-value voucher
6
(1)
This paragraph applies to a face-value voucher that is not a credit voucher, a retailer voucher or a postage stamp.
(2)
A supply of such a voucher is chargeable at the rate in force under section 2(1) (standard rate) except where sub-paragraph (3), (4) or (5) below applies.
(3)
Where the voucher is one that can only be used to obtain goods or services in one particular non-standard rate category, the supply of the voucher falls in that category.
(4)
Where the voucher is used to obtain goods or services all of which fall in one particular non-standard rate category, the supply of the voucher falls in that category.
(5)
Where the voucher is used to obtain goods or services in a number of different rate categories—
(a)
the supply of the voucher shall be treated as that many different supplies, each falling in the category in question, and
(b)
the value of each of those supplies shall be determined on a just and reasonable basis.
Vouchers supplied free with other goods or services
7
Where—
(a)
a face-value voucher (other than a postage stamp) and other goods or services are supplied to the same person in a composite transaction, and
(b)
the total consideration for the supplies is no different, or not significantly different, from what it would be if the voucher were not supplied,
the supply of the voucher shall be treated as being made for no consideration.
Interpretation
8
(1)
In this Schedule—
“credit voucher” has the meaning given by paragraph 3(1) above;
“face value” has the meaning given by paragraph 1(2) above;
“face value voucher” has the meaning given by paragraph 1(1) above;
“retailer voucher” has the meaning given by paragraph 4(1) above.
(2)
For the purposes of this Schedule—
(a)
the “rate categories” of supplies are—
(i)
supplies chargeable at the rate in force under section 2(1) (standard rate),
(ii)
supplies chargeable at the rate in force under section 29A (reduced rate),
(iii)
zero-rated supplies, and
(iv)
exempt supplies and other supplies that are not taxable supplies;
(b)
the “non-standard rate categories” of supplies are those in sub-paragraphs (ii), (iii) and (iv) of paragraph (a) above;
(c)
goods or services are in a particular rate category if a supply of those goods or services falls in that category.
(3)
A reference in this Schedule to a voucher being used to obtain goods or services includes a reference to the case where it is used as part-payment for those goods or services.
SCHEDULE 11 Administration, collection and enforcement
General
F4361
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of VAT.
F437 Accounting for VAT... and payment of VAT
2
(1)
Regulations under this paragraph may require the keeping of accounts and the making of returns in such form and manner as may be specified in the regulations F438... .
F439(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F439(2A)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
Regulations under this paragraph may require the submission to the Commissioners by taxable persons, at such times and intervals, in such cases and in such form and manner as may be—
(a)
specified in the regulations; or
(b)
determined by the Commissioners in accordance with powers conferred by the regulations,
of statements containing such particulars of transactions in which the taxable persons are concerned and F440to which this sub-paragraph applies, and of the persons concerned in those transactions, as may be prescribed.
F441(3ZA)
Sub-paragraph (3) above applies to—
(a)
transactions involving the movement of goods between member States, and
(b)
transactions involving the supply of services to a person in a member State other than the United Kingdom who is required to pay VAT on the supply in accordance with provisions of the law of that other member State giving effect to Article 196 of Council Directive 2006/112/EC.
F442(3A)
Regulations under this paragraph may require the submission to the Commissioners by taxable persons, at such times and intervals, in such cases and in such form and manner as may be—
(a)
specified in the regulations, or
(b)
determined by the Commissioners in accordance with powers conferred by the regulations,
of statements containing such particulars of supplies to which section 55A(6) applies in which the taxable persons are concerned, and of the persons concerned in those supplies, as may be prescribed.
F443(3B)
Regulations under this paragraph may make provision for requiring—
(a)
a person who first makes a supply of goods F444or services to which section 55A(6) applies (a “reverse charge supply”),
(b)
a person who ceases making reverse charge supplies without intending subsequently to make such supplies, or
(c)
a person who has fallen within paragraph (b) above but who nonetheless starts to make reverse charge supplies again,
to give to the Commissioners such notification of that fact at such time and in such form and manner as may be specified in the regulations or determined by the Commissioners in accordance with powers conferred by the regulations.
(4)
Regulations under this paragraph may make provision in relation to cases where—
(a)
any goods which are subject to a duty of excise or consist in a new means of transport are acquired in the United Kingdom from another member State by any person;
(b)
the acquisition of the goods is a taxable acquisition and is not in pursuance of a taxable supply; and
(c)
that person is not a taxable person at the time of the acquisition,
for requiring the person who acquires the goods to give to the Commissioners such notification of the acquisition, and for requiring any VAT on the acquisition to be paid, at such time and in such form or manner as may be specified in the regulations.
(5)
Regulations under this paragraph may provide for a notification required by virtue of sub-paragraph (4) above—
(a)
to contain such particulars relating to the notified acquisition and any VAT chargeable thereon as may be specified in the regulations; and
(b)
to be given, in prescribed cases, by the personal representative, trustee in bankruptcy, interim or permanent trustee, receiver, liquidator or person otherwise acting in a representative capacity in relation to the person who makes that acquisition.
(6)
Regulations under this paragraph may make special provision for such taxable supplies by retailers of any goods or of any description of goods or of services or any description of services as may be determined by or under the regulations and, in particular—
(a)
for permitting the value which is to be taken as the value of the supplies in any prescribed accounting period or part thereof to be determined, subject to any limitations or restrictions, by such method or one of such methods as may have been described in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice or as may be agreed with the Commissioners; and
(b)
for determining the proportion of the value of the supplies which is to be attributed to any description of supplies; and
(c)
for adjusting that value and proportion for periods comprising two or more prescribed accounting periods or parts thereof.
(7)
Regulations under this paragraph may make provision whereby, in such cases and subject to such conditions as may be determined by or under the regulations, VAT in respect of a supply may be accounted for and paid by reference to the time when consideration for the supply is received; and any such regulations may make such modifications of the provisions of this Act (including in particular, but without prejudice to the generality of the power, the provisions as to the time when, and the circumstances in which, credit for input tax is to be allowed) as appear to the Commissioners necessary or expedient.
(8)
Regulations under this paragraph may make provision whereby, in such cases and subject to such conditions as may be determined by or under the regulations—
(a)
VAT in respect of any supply by a taxable person of dutiable goods, or
(b)
VAT in respect of an acquisition by any person from another member State of dutiable goods,
may be accounted for and paid, and any question as to the inclusion of any duty or agricultural levy in the value of the supply or acquisition determined, by reference to the duty point or by reference to such later time as the Commissioners may allow.
In this sub-paragraph “dutiable goods” and “duty point” have the same meanings as in section 18.
(9)
Regulations under this paragraph may provide for the time when any invoice described in regulations made for the purposes of section 6(8)(b) or 12(1)(b) is to be treated as having been issued and provide for VAT accounted for and paid by reference to the date of issue of such an invoice to be confined to VAT on so much of the value of the supply or acquisition as is shown on the invoice.
(10)
Regulations under this paragraph may make provision—
(a)
for treating VAT chargeable in one prescribed accounting period as chargeable in another such period; and
(b)
with respect to the making of entries in accounts for the purpose of making adjustments, whether for the correction of errors or otherwise; and
(c)
for the making of financial adjustments in connection with the making of entries in accounts for the purpose mentioned in paragraph (b) above F445and
(d)
for a person, for purposes connected with the making of any such entry or financial adjustment, to be required to provide to any prescribed person, or to retain, a document in the prescribed form containing prescribed particulars of the matters to which the entry or adjustment relates; and
(e)
for enabling the Commissioners, in such cases as they may think fit, to dispense with or relax a requirement imposed by regulations made by virtue of paragraph (d) above.
(11)
Regulations under this paragraph may make different provision for different circumstances and may provide for different dates as the commencement of prescribed accounting periods applicable to different persons.
(12)
The provisions made by regulations under this paragraph for cases where goods are treated as supplied by a taxable person by virtue of paragraph 7 of Schedule 4 may require VAT chargeable on the supply to be accounted for and paid, and particulars thereof to be provided, by such other person and in such manner as may be specified by the regulations.
(13)
Where, at the end of a prescribed accounting period, the amount of VAT due from any person or the amount of any VAT credit would be less than £1, that amount shall be treated as nil.
F446VAT invoices
2A
(1)
Regulations may require a taxable person supplying goods or services to provide an invoice (a “VAT invoice”) to the person supplied.
(2)
A VAT invoice must give—
(a)
such particulars as may be prescribed of the supply, the supplier and the person supplied;
(b)
such an indication as may be prescribed of whether VAT is chargeable on the supply under this Act or the law of another member State;
(c)
such particulars of any VAT that is so chargeable as may be prescribed.
(3)
Regulations may confer power on the Commissioners to allow the requirements of any regulations as to the information to be given in a VAT invoice to be relaxed or dispensed with.
(4)
Regulations may—
(a)
provide that the VAT invoice that is required to be provided in connection with a particular description of supply must be provided within a prescribed time after the supply is treated as taking place, or at such time before the supply is treated as taking place as may be prescribed;
(b)
allow for the invoice to be issued later than required by the regulations where it is issued in accordance with general or special directions given by the Commissioners.
(5)
Regulations may—
(a)
make provision about the manner in which a VAT invoice may be provided, including provision prescribing conditions that must be complied with in the case of an invoice issued by a third party on behalf of the supplier;
(b)
prescribe conditions that must be complied with in the case of a VAT invoice that relates to more than one supply;
(c)
make, in relation to a document that refers to a VAT invoice and is intended to amend it, such provision corresponding to that which may be made in relation to a VAT invoice as appears to the Commissioners to be appropriate.
(6)
Regulations may confer power on the Commissioners to require a person who has received in the United Kingdom a VAT invoice that is (or part of which is) in a language other than English to provide them with an English translation of the invoice (or part).
(7)
Regulations under this paragraph—
(a)
may be framed so as to apply only in prescribed cases or only in relation to supplies made to persons of prescribed descriptions;
(b)
may make different provision for different circumstances.
Self-billed invoices
2B
(1)
This paragraph applies where a taxable person provides to himself a document (a “self-billed invoice”) that purports to be a VAT invoice in respect of a supply of goods or services to him by another taxable person.
(2)
Subject to compliance with such conditions as may be—
(a)
prescribed,
(b)
specified in a notice published by the Commissioners, or
(c)
imposed in a particular case in accordance with regulations,
a self-billed invoice shall be treated as the VAT invoice required by regulations under paragraph 2A above to be provided by the supplier.
(3)
For the purposes of section 6(4) (under which the time of supply can be determined by the prior issue of an invoice) a self-billed invoice shall not be treated as issued by the supplier.
(4)
For the purposes of section 6(5) and (6) (under which the time of supply can be determined by the subsequent issue of an invoice) a self-billed invoice in relation to which the conditions mentioned in sub-paragraph (2) are complied with shall, subject to compliance with such further conditions as may be prescribed, be treated as issued by the supplier.
In such a case, any notice of election given or request made for the purposes of section 6(5) or (6) by the person providing the self-billed invoice shall be treated for those purposes as given or made by the supplier.
(5)
Regulations under this paragraph—
(a)
may be framed so as to apply only in prescribed cases or only in relation to supplies made to persons of prescribed descriptions;
(b)
may make different provision for different circumstances.
F447 Electronic communication and storage of VAT invoices etc
3
(1)
Regulations may prescribe, or provide for the Commissioners to impose in a particular case, conditions that must be complied with in relation to—
(a)
the provision by electronic means of any item to which this paragraph applies;
(b)
the preservation by electronic means of any such item or of information contained in any such item.
(2)
The items to which this paragraph applies are—
(a)
any VAT invoice;
(b)
any document that refers to a VAT invoice and is intended to amend it;
(c)
any invoice described in regulations made for the purposes of section 6(8)(b) or 12(1)(b).
(3)
Regulations under this paragraph may make different provision for different circumstances.
Power to require security and production of evidence
F4484
(1)
The Commissioners may, as a condition of allowing or repaying input tax to any person, require the production of such evidence relating to VAT as they may specify.
(1A)
If they think it necessary for the protection of the revenue, the Commissioners may require, as a condition of making any VAT credit, the giving of such security for the amount of the payment as appears to them appropriate.
F449(2)
If they think it necessary for the protection of the revenue, the Commissioners may require a taxable person, as a condition of his supplying or being supplied with goods or services under a taxable supply, to give security, or further security, for the payment of any VAT that is or may become due from—
(a)
the taxable person, or
(b)
any person by or to whom relevant goods or services are supplied.
(3)
In sub-paragraph (2) above “relevant goods or services” means goods or services supplied by or to the taxable person.
(4)
Security under sub-paragraph (2) above shall be of such amount, and shall be given in such manner, as the Commissioners may determine.
(5)
The powers conferred on the Commissioners by sub-paragraph (2) above are without prejudice to their powers under section 48(7).
Recovery of VAT, etc
5
(1)
VAT due from any person shall be recoverable as a debt due to the Crown.
(2)
Where an invoice shows a supply of goods or services as taking place with VAT chargeable on it, there shall be recoverable from the person who issued the invoice an amount equal to that which is shown on the invoice as VAT or, if VAT is not separately shown, to so much of the total amount shown as payable as is to be taken as representing VAT on the supply.
(3)
Sub-paragraph (2) above applies whether or not—
(a)
the invoice is a VAT invoice issued in pursuance of paragraph 2(1) above; or
(b)
the supply shown on the invoice actually takes or has taken place, or the amount shown as VAT, or any amount of VAT, is or was chargeable on the supply; or
(c)
the person issuing the invoice is a taxable person;
and any sum recoverable from a person under the sub-paragraph shall, if it is in any case VAT be recoverable as such and shall otherwise be recoverable as a debt due to the Crown.
F450(4)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F450(5)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F450(6)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F450(7)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F450(8)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F450(9)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F450(10)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Duty to keep records
6
(1)
Every taxable person shall keep such records as the Commissioners may by regulations require, and every person who, at a time when he is not a taxable person, acquires in the United Kingdom from another member State any goods which are subject to a duty of excise or consist in a new means of transport shall keep such records with respect to the acquisition (if it is a taxable acquisition and is not in pursuance of a taxable supply) as the Commissioners may so require.
(2)
Regulations under sub-paragraph (1) above may make different provision for different cases and may be framed by reference to such records as may be specified in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice.
(3)
The Commissioners may require any records kept in pursuance of this paragraph to be preserved for such period not exceeding 6 years as they may F451specify in writing (and different periods may be specified for different cases).
F452(4)
The duty under this paragraph to preserve records may be discharged—
(a)
by preserving them in any form and by any means, or
(b)
by preserving the information contained in them in any form and by any means,
subject to any conditions or exceptions specified in writing by the Commissioners for Her Majesty's Revenue and Customs.
F4536A
(1)
The Commissioners may direct any taxable person named in the direction to keep such records as they specify in the direction in relation to such goods as they so specify.
(2)
A direction under this paragraph may require the records to be compiled by reference to VAT invoices or any other matter.
(3)
The Commissioners may not make a direction under this paragraph unless they have reasonable grounds for believing that the records specified in the direction might assist in identifying taxable supplies in respect of which the VAT chargeable might not be paid.
(4)
The taxable supplies in question may be supplies made by—
(a)
the person named in the direction, or
(b)
any other person.
(5)
A direction under this paragraph—
(a)
must be given by notice in writing to the person named in it,
(b)
must warn that person of the consequences under section 69B of failing to comply with it, and
(c)
remains in force until it is revoked or replaced by a further direction.
(6)
The Commissioners may require any records kept in pursuance of this paragraph to be preserved for such period not exceeding 6 years as they may require.
(7)
(8)
This paragraph is without prejudice to the power conferred by paragraph 6(1) to make regulations requiring records to be kept.
(9)
Any records required to be kept by virtue of this paragraph are in addition to any records required to be kept by virtue of paragraph 6.
Furnishing of information and production of documents
7
(1)
The Commissioners may by regulations make provision for requiring taxable persons to notify to the Commissioners such particulars of changes in circumstances relating to those persons or any business carried on by them as appear to the Commissioners required for the purpose of keeping the register kept under this Act up to date.
F456(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F456(3)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F456(4)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F456(5)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F456(6)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F456(7)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F456(8)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F456(9)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to take samples
8
(1)
An authorised person, if it appears to him necessary for the protection of the revenue against mistake or fraud, may at any time take, from the goods in the possession of any person who supplies goods or acquires goods from another member State F457, or in thepossession of a fiscal warehousekeeper, such samples as the authorised person may require with a view to determining how the goods or the materials of which they are made ought to be or to have been treated for the purposes of VAT.
(2)
Any sample taken under this paragraph shall be disposed of and accounted for in such manner as the Commissioners may direct.
(3)
Where a sample is taken under this paragraph from the goods in any person’s possession and is not returned to him within a reasonable time and in good condition the Commissioners shall pay him by way of compensation a sum equal to the cost of the sample to him or such larger sum as they may determine.
Power to require opening of gaming machines
9
An authorised person may at any reasonable time require a person making such a supply as is referred to in section 23(1) or any person acting on his behalf—
(a)
to open any gaming machine, within the meaning of that section; and
(b)
to carry out any other operation which may be necessary to enable the authorised person to ascertain the amount which, in accordance with subsection (2) of that section, is to be taken as the value of supplies made in the circumstances mentioned in subsection (1) of that section in any period.
Entry and search of premises and persons
10
F458(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F458(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F458(2A)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F459(3)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F459(4)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F459(5)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F459(6)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Order for access to recorded information etc.
11
(1)
Where, on an application by an authorised person, a justice of the peace or, in Scotland, a justice (within the meaning of F460section 308 of the Criminal Procedure (Scotland) Act 1995) is satisfied that there are reasonable grounds for believing—
(a)
that an offence in connection with VAT is being, has been or is about to be committed, and
(b)
that any recorded information (including any document of any nature whatsoever) which may be required as evidence for the purpose of any proceedings in respect of such an offence is in the possession of any person,
he may make an order under this paragraph.
(2)
An order under this paragraph is an order that the person who appears to the justice to be in possession of the recorded information to which the application relates shall—
(a)
give an authorised person access to it, and
(b)
permit an authorised person to remove and take away any of it which he reasonably considers necessary,
not later than the end of the period of 7 days beginning on the date of the order or the end of such longer period as the order may specify.
(3)
The reference in sub-paragraph (2)(a) above to giving an authorised person access to the recorded information to which the application relates includes a reference to permitting the authorised person to take copies of it or to make extracts from it.
(4)
Where the recorded information consists of information F461stored in any electronic form, an order under this paragraph shall have effect as an order to produce the information in a form in which it is visible and legible F462or from which it can readily be produced in a visible and legible form and, if the authorised person wishes to remove it, in a form in which it can be removed.
(5)
This paragraph is without prejudice to paragraphs 7 and 10 above.
Procedure where documents etc. are removed
12
(1)
An authorised person who removes anything in the exercise of a power conferred by or under paragraph 10 or 11 above shall, if so requested by a person showing himself—
(a)
to be the occupier of premises from which it was removed, or
(b)
to have had custody or control of it immediately before the removal,
provide that person with a record of what he removed.
(2)
The authorised person shall provide the record within a reasonable time from the making of the request for it.
(3)
Subject to sub-paragraph (7) below, if a request for permission to be granted access to anything which—
(a)
has been removed by an authorised person, and
(b)
is retained by the Commissioners for the purposes of investigating an offence,
is made to the officer in overall charge of the investigation by a person who had custody or control of the thing immediately before it was so removed or by someone acting on behalf of such a person, the officer shall allow the person who made the request access to it under the supervision of an authorised person.
(4)
Subject to sub-paragraph (7) below, if a request for a photograph or copy of any such thing is made to the officer in overall charge of the investigation by a person who had custody or control of the thing immediately before it was so removed, or by someone acting on behalf of such a person, the officer shall—
(a)
allow the person who made the request access to it under the supervision of an authorised person for the purpose of photographing it or copying it, or
(b)
photograph or copy it, or cause it to be photographed or copied.
(5)
Where anything is photographed or copied under sub-paragraph (4)(b) above the photograph or copy shall be supplied to the person who made the request.
(6)
The photograph or copy shall be supplied within a reasonable time from the making of the request.
(7)
There is no duty under this paragraph to grant access to, or to supply a photograph or copy of, anything if the officer in overall charge of the investigation for the purposes of which it was removed has reasonable grounds for believing that to do so would prejudice—
(a)
that investigation;
(b)
the investigation of an offence other than the offence for the purposes of the investigation of which the thing was removed; or
(c)
any criminal proceedings which may be brought as a result of—
(i)
the investigation of which he is in charge, or
(ii)
any such investigation as is mentioned in paragraph (b) above.
(8)
Any reference in this paragraph to the officer in overall charge of the investigation is a reference to the person whose name and address are endorsed on the warrant or order concerned as being the officer so in charge.
13
(1)
Where, on an application made as mentioned in sub-paragraph (2) below, the appropriate judicial authority is satisfied that a person has failed to comply with a requirement imposed by paragraph 12 above, the authority may order that person to comply with the requirement within such time and in such manner as may be specified in the order.
(2)
An application under sub-paragraph (1) above shall be made—
(a)
in the case of a failure to comply with any of the requirements imposed by paragraph 12(1) and (2) above, by the occupier of the premises from which the thing in question was removed or by the person who had custody or control of it immediately before it was so removed, and
(b)
in any other case, by the person who had such custody or control.
(3)
In this paragraph “the appropriate judicial authority” means—
(a)
in England and Wales, a magistrates’ court;
(b)
in Scotland, the sheriff; and
(c)
in Northern Ireland, a court of summary jurisdiction.
(4)
In England and Wales and Northern Ireland, an application for an order under this paragraph shall be made by way of complaint; and sections 21 and 42(2) of the M39Interpretation Act (Northern Ireland) 1954 shall apply as if any reference in those provisions to any enactment included a reference to this paragraph.
Evidence by certificate, etc
14
(1)
A certificate of the Commissioners—
(a)
that a person was or was not, at any date, registered under this Act; or
(b)
that any return required by or under this Act has not been made or had not been made at any date; or
(c)
that any statement or notification required to be submitted or given to the Commissioners in accordance with any regulations under paragraph 2(3) or (4) above has not been submitted or given or had not been submitted or given at any date; F463...
F463(d)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
shall be sufficient evidence of that fact until the contrary is proved.
(2)
A photograph of any document furnished to the Commissioners for the purposes of this Act and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.
(3)
Any document purporting to be a certificate under sub-paragraph (1) or (2) above shall be deemed to be such a certificate until the contrary is proved.
F464SCHEDULE 11ADisclosure of avoidance Schemes
Interpretation
1
In this Schedule—
“designated scheme” has the meaning given by paragraph 3(4);
F465“non-deductible tax”, in relation to a taxable person, has the meaning given by paragraph 2A;
“notifiable scheme” has the meaning given by paragraph 5(1);
“scheme” includes any arrangements, transaction or series of transactions;
“tax advantage” is to be read in accordance with paragraph 2.
Obtaining a tax advantage
F4662
(1)
For the purposes of this Schedule, a taxable person obtains a tax advantage if—
(a)
in any prescribed accounting period, the amount by which the output tax accounted for by him exceeds the input tax deducted by him is less than it would otherwise be,
(b)
he obtains a VAT credit when he would not otherwise do so, or obtains a larger VAT credit or obtains a VAT credit earlier than would otherwise be the case,
(c)
in a case where he recovers input tax as a recipient of a supply before the supplier accounts for the output tax, the period between the time when the input tax is recovered and the time when the output tax is accounted for is greater than would otherwise be the case, or
(d)
in any prescribed accounting period, the amount of his non-deductible tax is less than it would otherwise be.
(2)
For the purposes of this Schedule, a person who is not a taxable person obtains a tax advantage if his non-refundable tax is less than it would otherwise be.
(3)
In sub-paragraph (2), “non-refundable tax”, in relation to a person who is not a taxable person, means—
(a)
VAT on the supply to him of any goods or services,
(b)
VAT on the acquisition by him from another member State of any goods, and
(c)
VAT paid or payable by him on the importation of any goods from a place outside the member States,
but excluding (in each case) any VAT in respect of which he is entitled to a refund from the Commissioners by virtue of any provision of this Act.
F467Meaning of “non-deductible tax”
2A
(1)
In this Schedule “non-deductible tax”, in relation to a taxable person, means—
(a)
input tax for which he is not entitled to credit under section 25, and
(b)
any VAT incurred by him which is not input tax and in respect of which he is not entitled to a refund from the Commissioners by virtue of any provision of this Act.
(2)
For the purposes of sub-paragraph (1)(b), the VAT “incurred” by a taxable person is—
(a)
VAT on the supply to him of any goods or services,
(b)
VAT on the acquisition by him from another member State of any goods, and
(c)
VAT paid or payable by him on the importation of any goods from a place outside the member States.
Designation by order of avoidance schemes
3
(1)
If it appears to the Treasury—
(a)
that a scheme of a particular description has been, or might be, entered into for the purpose of enabling any person to obtain a tax advantage, and
(b)
that it is unlikely that persons would enter into a scheme of that description unless the main purpose, or one of the main purposes, of doing so was the obtaining by any person of a tax advantage,
the Treasury may by order designate that scheme for the purposes of this paragraph.
(2)
A scheme may be designated for the purposes of this paragraph even though the Treasury are of the opinion that no scheme of that description could as a matter of law result in the obtaining by any person of a tax advantage.
(3)
The order must allocate a reference number to each scheme.
(4)
In this Schedule “designated scheme” means a scheme of a description designated for the purposes of this paragraph.
Designation by order of provisions included in or associated with avoidance schemes
4
(1)
If it appears to the Treasury that a provision of a particular description is, or is likely to be, included in or associated with schemes that are entered into for the purpose of enabling any person to obtain a tax advantage, the Treasury may by order designate that provision for the purposes of this paragraph.
(2)
A provision may be designated under this paragraph even though it also appears to the Treasury that the provision is, or is likely to be, included in or associated with schemes that are not entered into for the purpose of obtaining a tax advantage.
(3)
In this paragraph “provision” includes any agreement, transaction, act or course of conduct.
Meaning of “notifiable scheme”
5
(1)
For the purposes of this Schedule, a scheme is a “notifiable scheme”if—
(a)
it is a designated scheme, or
(b)
although it is not a designated scheme, conditions A and B below are met in relation to it.
(2)
Condition A is that the scheme includes, or is associated with, a provision of a description designated under paragraph 4.
(3)
Condition B is that the scheme has as its main purpose, or one of its main purposes, the obtaining of a tax advantage by any person.
Duty to notify Commissioners
6
(1)
This paragraph applies in relation to a taxable person where—
(a)
the amount of VAT shown in a return in respect of a prescribed accounting period as payable by or to him is less than or greater than it would be but for any notifiable scheme to which he is party, F468...
(b)
he makes a claim for the repayment of output tax or an increase in credit for input tax in respect of any prescribed accounting period in respect of which he has previously delivered a return and the amount claimed is greater than it would be but for such a schemeF469, or
(c)
the amount of his non-deductible tax in respect of any prescribed accounting period is less than it would be but for such a scheme.
(2)
Where the scheme is a designated scheme, the taxable person must notify the Commissioners within the prescribed time, and in such form and manner as may be required by or under regulations, of the reference number allocated to the scheme under paragraph 3(3).
F470(2A)
Sub-paragraph (2) does not apply to a taxable person in relation to any scheme if he has on a previous occasion—
(a)
notified the Commissioners under that sub-paragraph in relation to the scheme, or
(b)
provided the Commissioners with prescribed information under sub-paragraph (3) (as it applied before the scheme became a designated scheme) in relation to the scheme.
(3)
Where the scheme is not a designated scheme, the taxable person must, subject to sub-paragraph (4), provide the Commissioners within the prescribed time, and in such form and manner as may be required by or under regulations, with prescribed information relating to the scheme.
(4)
Sub-paragraph (3) does not apply where the scheme is one in respect of which any person has previously—
(a)
provided the Commissioners with prescribed information under paragraph 9, and
(b)
provided the taxable person with a reference number notified to him by the Commissioners under paragraph 9(2)(b).
F471(5)
Sub-paragraph (3) also does not apply where the scheme is one in respect of which the taxable person has on a previous occasion provided the Commissioners with prescribed information under that sub-paragraph.
(6)
This paragraph has effect subject to paragraph 7.
Exemptions from duty to notify under paragraph 6
7
(1)
Paragraph 6 does not apply to a taxable person in relation to a scheme—
(a)
where the taxable person is not a group undertaking in relation to any other undertaking and conditions A and B below, as they have effect in relation to the scheme, are met in relation to the taxable person, or
(b)
where the taxable person is a group undertaking in relation to any other undertaking and conditions A and B below, as they have effect in relation to the scheme, are met in relation to the taxable person and every other group undertaking.
(2)
Condition A is that the total value of the person’s taxable supplies and exempt supplies in the period of twelve months ending immediately before the beginning of the relevant period is less than the minimum turnover.
(3)
Condition B is that the total value of the person’s taxable supplies and exempt supplies in the prescribed accounting period immediately preceding the relevant period is less than the appropriate proportion of the minimum turnover.
(4)
In sub-paragraphs (2) and (3) “the minimum turnover” means—
(a)
in relation to a designated scheme, £600,000, and
(b)
in relation to any other notifiable scheme, £10,000,000.
(5)
In sub-paragraph (3) “the appropriate proportion” means the proportion which the length of the prescribed accounting period bears to twelve months.
(6)
The value of a supply of goods or services shall be determined for the purposes of this paragraph on the basis that no VAT is chargeable on the supply.
(7)
The Treasury may by order substitute for the sum for the time being specified in sub-paragraph (4)(a) or (b) such other sum as they think fit.
(8)
This paragraph has effect subject to paragraph 8.
(9)
In this paragraph—
“relevant period” means the prescribed accounting period referred to in paragraph F4726(1)(a), (b) or (c);
“undertaking” and “group undertaking” have the same meanings as in F473section 1161 of the Companies Act 2006.
Power to exclude exemption
8
(1)
The purpose of this paragraph is to prevent the maintenance or creation of any artificial separation of business activities carried on by two or more persons from resulting in an avoidance of the obligations imposed by paragraph 6.
(2)
In determining for the purposes of sub-paragraph (1) whether any separation of business activities is artificial, regard shall be had to the extent to which the different persons carrying on those activities are closely bound to one another by financial, economic and organisational links.
(3)
If the Commissioners make a direction under this section—
(a)
the persons named in the direction shall be treated for the purposes of paragraph 7 as a single taxable person carrying on the activities of a business described in the direction with effect from the date of the direction or, if the direction so provides, from such later date as may be specified in the direction, and
(b)
if paragraph 7 would not exclude the application of paragraph 6, in respect of any notifiable scheme, to that single taxable person, it shall not exclude the application of paragraph 6, in respect of that scheme, to the persons named in the direction.
(4)
The Commissioners shall not make a direction under this section naming any person unless they are satisfied—
(a)
that he is making or has made taxable or exempt supplies,
(b)
that the activities in the course of which he makes those supplies form only part of certain activities, the other activities being carried on concurrently or previously (or both) by one or more other persons, and
(c)
that, if all the taxable and exempt supplies of the business described in the direction were taken into account, conditions A and B in paragraph 7(2) and (3), as those conditions have effect in relation to designated schemes, would not be met in relation to that business.
(5)
A direction under this paragraph shall be served on each of the persons named in it.
(6)
A direction under this paragraph remains in force until it is revoked or replaced by a further direction.
Voluntary notification of avoidance scheme that is not designated scheme
9
(1)
Any person may, at any time, provide the Commissioners with prescribed information relating to a scheme or proposed scheme of a particular description which is (or, if implemented, would be) a notifiable scheme by virtue of paragraph 5(1)(b).
(2)
On receiving the prescribed information, the Commissioners may—
(a)
allocate a reference number to the scheme (if they have not previously done so under this paragraph), and
(b)
notify the person who provided the information of the number allocated.
Penalty for failure to notify use of notifiable scheme
10
(1)
A person who fails to comply with paragraph 6 shall be liable, subject to sub-paragraphs (2) and (3), to a penalty of an amount determined under paragraph 11.
(2)
Conduct falling within sub-paragraph (1) shall not give rise to liability to a penalty under this paragraph if the person concerned satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for the failure.
(3)
Where, by reason of conduct falling within sub-paragraph (1)—
(a)
a person is convicted of an offence (whether under this Act or otherwise), or
(b)
a person is assessed to a penalty under section 60 F474or a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007,
that conduct shall not give rise to a penalty under this paragraph.
Amount of penalty
11
(1)
Where the failure mentioned in paragraph 10(1) relates to a notifiable scheme that is not a designated scheme, the amount of the penalty is £5,000.
(2)
Where the failure mentioned in paragraph 10(1) relates to a designated scheme, the amount of the penalty is 15 per cent. of the VAT saving (as determined under sub-paragraph (3)).
(3)
For this purpose the VAT saving is—
(a)
to the extent that the case falls within paragraph 6(1)(a), the aggregate of—
(i)
the amount by which the amount of VAT that would, but for the scheme, have been shown in returns in respect of the relevant periods as payable by the taxable person exceeds the amount of VAT that was shown in those returns as payable by him, and
(ii)
the amount by which the amount of VAT that was shown in such returns as payable to the taxable person exceeds the amount of VAT that would, but for the scheme, have been shown in those returns as payable to him, F475...
(b)
to the extent that the case falls within paragraph 6(1)(b), the amount by which the amount claimed exceeds the amount which the taxable person would, but for the scheme, have claimedF476, and
(c)
to the extent that—
(i)
the case falls within paragraph 6(1)(c), and
(ii)
the excess of the notional non-deductible tax of the taxable person for the relevant periods over his non-deductible tax for those periods is not represented by a corresponding amount which by virtue of paragraph (a) or (b) is part of the VAT saving,
the amount of the excess.
(4)
In sub-paragraph (3)(a) F477and (c) “the relevant periods” means the prescribed accounting periods beginning with that in respect of which the duty to comply with paragraph 6 first arose and ending with the earlier of the following—
(a)
the prescribed accounting period in which the taxable person complied with that paragraph, and
(b)
the prescribed accounting period immediately preceding the notification by the Commissioners of the penalty assessment.
F478(5)
In sub-paragraph (3)(c), “notional non-deductible tax”, in relation to a taxable person, means the amount that would, but for the scheme, have been the amount of his non-deductible tax.
Penalty assessments
12
(1)
Where any person is liable under paragraph 10 to a penalty of an amount determined under paragraph 11, the Commissioners may, subject to sub-paragraph (3), assess the amount due by way of penalty and notify it to him accordingly.
(2)
The fact that any conduct giving rise to a penalty under paragraph 10 may have ceased before an assessment is made under this paragraph shall not affect the power of the Commissioners to make such an assessment.
F479(3)
In a case where—
(a)
the penalty falls to be calculated by reference to the VAT saving as determined under paragraph 11(3), and
(b)
the notional tax cannot readily be attributed to any one or more prescribed accounting periods,
the notional tax shall be treated for the purposes of this Schedule as attributable to such period or periods as the Commissioners may determine to the best of their judgment and notify to the person liable for the penalty.
(3A)
In sub-paragraph (3) “the notional tax” means—
(a)
the VAT that would, but for the scheme, have been shown in returns as payable by or to the taxable person, or
(b)
any amount that would, but for the scheme, have been the amount of the non-deductible tax of the taxable person.
(4)
No assessment to a penalty under this paragraph shall be made more than two years from the time when facts sufficient, in the opinion of the Commissioners, to indicate that there has been a failure to comply with paragraph 6 in relation to a notifiable scheme came to the Commissioners' knowledge.
(5)
Where the Commissioners notify a person of a penalty in accordance with sub-paragraph (1), the notice of assessment shall specify—
(a)
the amount of the penalty,
(b)
the reasons for the imposition of the penalty,
(c)
how the penalty has been calculated, and
(d)
any reduction of the penalty in accordance with section 70.
(6)
Where a person is assessed under this paragraph to an amount due by way of penalty and is also assessed under section 73(1), (2), (7), (7A) or (7B) for any of the prescribed accounting periods to which the assessment under this paragraph relates, the assessments may be combined and notified to him as one assessment, but the amount of the penalty shall be separately identified in the notice.
(7)
If an amount is assessed and notified to any person under this paragraph, then unless, or except to the extent that, the assessment is withdrawn or reduced, that amount shall be recoverable as if it were VAT due from him.
(8)
Subsection (10) of section 76 (notification to certain persons acting for others) applies for the purposes of this paragraph as it applies for the purposes of that section.
Penalty assessments
13
Regulations under this Schedule—
(a)
may make different provision for different circumstances, and
(b)
may include transitional provisions or savings.
F480SCHEDULE 12 Constitution and procedure of tribunals
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 13 Transitional provisions and savings
General provisions
1
(1)
The continuity of the law relating to VAT shall not be affected by the substitution of this Act for the enactments repealed by this Act and earlier enactments repealed by and corresponding to any of those enactments (“the repealed enactments”).
(2)
Any reference, whether express or implied, in any enactment, instrument or document (including this Act or any Act amended by this Act) to, or to things done or falling to be done under or for the purposes of, any provision of this Act shall, if and so far as the nature of the reference permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision in the repealed enactments has or had effect, a reference to, or as the case may be, to things done or falling to be done under or for the purposes of, that corresponding provision.
(3)
Any reference, whether express or implied, in any enactment, instrument or document (including the repealed enactments and enactments, instruments and documents passed or made or otherwise coming into existence after the commencement of this Act) to, or to things done or falling to be done under or for the purposes of, any of the repealed enactments shall, if and so far as the nature of the reference permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision of this Act has effect, a reference to, or as the case may be to things done or falling to be done under or for the purposes of, that corresponding provision.
(4)
Without prejudice to paragraphs (1) to (3) above, in any case where as respects the charge to VAT on any supply, acquisition or importation made at a time before 1st September 1994 but falling in a prescribed accounting period to which Part I applies
(a)
an enactment applicable to that charge to VAT is not re-enacted in this Act or is re-enacted with amendments which came into force after that time, or
(b)
a repealed enactment corresponding to an enactment in this Act did not apply to that charge to VAT,
any question arising under Part I and relating to that charge to VAT shall continue to be determined in accordance with the law in force at that time.
Validity of subordinate legislation
2
So far as this Act re-enacts any provision contained in a statutory instrument made in exercise of powers conferred by any Act, it shall be without prejudice to the validity of that provision, and any question as to its validity shall be determined as if the re-enacted provision were contained in a statutory instrument made under those powers.
Supply in accordance with pre-21.4.75 arrangements
4
Where there were in force immediately before 21st April 1975 arrangements between the Commissioners and any taxable person for supplies made by him (or such supplies made by him as were specified in the arrangements) to be treated as taking place at times or on dates which, had section 6(10) been in force when the arrangements were made, could have been provided for by a direction under that section, he shall be treated for the purposes of that section as having requested the Commissioners to give a direction thereunder to the like effect, and the Commissioners may give a direction (or a general direction applying to cases of any class or description specified in the direction) accordingly.
President, chairmen etc of tribunals
5
(1)
Any appointment to a panel of chairmen of the tribunals current at the commencement of this Act and made by the Treasury before the passing of the 1983 Act shall not be affected by the repeal by this Act of paragraph 8 of Schedule 10 to that Act.
(2)
The terms of appointment of any person who was appointed to the office of President of the tribunal or chairman or other member of the tribunals before 1st April 1986 and holds that office on the coming into force of this Act shall continue to have effect notwithstanding the re-enactment, as Schedule 12 to this Act, of Schedule 8 to the 1983 Act as amended by Schedule 8 to the M41Finance Act 1985.
Overseas suppliers accounting through their customers
6
Notwithstanding the repeal by this Act of section 32B of the 1983 Act, that section shall continue to apply in relation to any supply in relation to which section 14 does not apply by virtue of section 14(8), and for the purposes to this paragraph section 32B shall have effect as if it were included in Part III of this Act, any reference in section 32B to any enactment repealed by this Act being read as a reference to the corresponding provision of this Act.
Supplies of fuel and power for domestic or charity use
F4817
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Group 4A Fuel and power for domestic or charity use
Item No.
1
Supplies for qualifying use of—
(a)
coal, coke or other solid substances held out for sale solely as fuel;
(b)
coal gas, water gas, producer gases or similar gases;
(c)
petroleum gases, or other gaseous hydrocarbons, whether in a gaseous or liquid state;
(d)
fuel oil, gas oil or kerosene; or
(e)
electricity, heat or air-conditioning.
Notes:
(1)
“Qualifying use” means—
(a)
domestic use; or
(b)
use by a charity otherwise than in the course or furtherance of a business.
(2)
The following supplies are always for domestic use—
(a)
a supply of not more than one tonne of coal or coke held out for sale as domestic fuel;
(b)
a supply of wood, peat or charcoal not intended for sale by the recipient;
(c)
a supply to a person at any premises of piped gas (that is, gas within paragraph (b) of item 1, or of petroleum gas in a gaseous state, provided through pipes) where the gas (together with any other piped gas provided to him at the premises by the same supplier) was not provided at a rate exceeding 150 therms a month or, if the supplier charges for the gas by reference to the number of kilowatt hours supplied, 4397 kilowatt hours a month;
(d)
a supply of petroleum gas in a liquid state where the gas is supplied in cylinders the net weight of each of which is less than 50 kilogrammes and either the number of cylinders supplied is 20 or fewer or the gas is not intended for sale by the recipient;
(e)
a supply of petroleum gas in a liquid state, otherwise than in cylinders, to a person at any premises at which he is not able to store more than two tonnes of such gas;
(f)
a supply of not more than 2,300 litres of fuel oil, gas oil or kerosene;
(g)
a supply of electricity to a person at any premises where the electricity (together with any other electricity provided to him at the premises by the same supplier) was not provided at a rate exceeding 1000 kilowatt hours a month.
(3)
Supplies not within Note (2) are for domestic use if and only if the goods supplied are for use in—
(a)
a building, or part of a building, which consists of a dwelling or number of dwellings;
(b)
a building, or part of a building, used for a relevant residential purpose;
(c)
self-catering holiday accommodation;
(d)
a caravan; or
(e)
a houseboat.
(4)
Use for a relevant residential purpose means use as—
(a)
a home or other institution providing residential accommodation for children;
(b)
a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder;
(c)
a hospice;
(d)
residential accommodation for students or school pupils;
(e)
residential accommodation for members of any of the armed forces;
(f)
a monastery, nunnery or similar establishment; or
(g)
an institution which is the sole or main residence of at least 90 per cent. of its residents,
except use as a hospital, a prison or similar institution or an hotel or inn or similar establishment.
(5)
Self-catering holiday accommodation includes any accommodation advertised or held out as such.
(6)
“Houseboat” means a boat or other floating decked structure designed or adapted for use solely as a place of permanent habitation and not having means of, or capable of being readily adapted for, self-propulsion.
(7)
Where there is a supply of goods partly for qualifying use and partly not—
(a)
if at least 60 per cent. of the goods are supplied for qualifying use, the whole supply shall be treated as a supply for qualifying use; and
(b)
in any other case, an apportionment shall be made to determine the extent to which the supply is a supply for qualifying use.
(8)
Paragraph (a) of item 1 shall be deemed to include combustible materials put up for sale for kindling fires but shall not include matches.
(9)
Paragraphs (b) and (c) of item 1 do not include any road fuel gas (within the meaning of the Hydrocarbon Oil Duties Act 1979) on which a duty of excise has been charged or is chargeable.
(10)
Paragraph (d) of item 1 does not include hydrocarbon oil on which a duty of excise has been or is to be charged without relief from, or rebate of, such duty by virtue of the provisions of the Hydrocarbon Oil Duties Act 1979.
(11)
“Fuel oil” means heavy oil which contains in solution an amount of asphaltenes of not less than 0.5 per cent. or which contains less than 0.5 per cent. but not less than 0.1 per cent. of asphaltenes and has a closed flash point not exceeding 150°C.
(12)
“Gas oil” means heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240°C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340°C.
(13)
“Kerosene” means heavy oil of which more than 50 per cent. by volume distils at a temperature not exceeding 240°C.
(14)
“Heavy oil” shall have the same meaning as in the Hydrocarbon Oil Duties Act 1979.
Zero-rated supplies of goods and services
8
(1)
A supply of services made after the commencement of this Act in pursuance of a legally binding obligation incurred before 21st June 1988 shall if—
(a)
the supply fell within item 2 of Group 8A of Schedule 5 to the 1983 Act immediately before 1st April 1989, and
(b)
it was by virtue of paragraph 13(1) of Schedule 3 to the M42Finance Act 1989 a zero-rated supply,
be a zero-rated supply for the purposes of this Act.
(2)
Where a grant, assignment or other supply is zero-rated by virtue of this paragraph, it is not a relevant zero-rated supply for the purposes of F482Part 2 of Schedule 10.
Bad debt relief
9
F483(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F484(2)
Claims for refunds of VAT shall not be made in accordance with section 36 of this Act in relation to—
(a)
any supply made before 1st April 1989; or
(b)
any supply as respects which a claim is or has been made under section 22 of the 1983 Act.
Supplies during construction of buildings and works
F48510
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Offences and Penalties
11
Where an offence for the continuation of which a penalty was provided has been committed under an enactment repealed by this Act, proceedings may be taken under this Act in respect of the continuance of the offence after the commencement of this Act in the same manner as if the offence had been committed under the corresponding provision of this Act.
12
Part IV of this Act, except section 72, shall not apply in relation to any act done or omitted to be done before 25th July 1985, and the following provision of this Schedule shall have effect accordingly.
13
(1)
Section 72 shall have effect in relation to any offence committed or alleged to have been committed at any time (“the relevant time”) before the commencement of this Act subject to the following provisions of this paragraph.
(2)
Where the relevant time falls between 25th July 1983 and 26th July 1985 (the dates of passing of the 1983 and 1985 Finance Acts respectively), section 72 shall apply—
(a)
with the substitution in subsection (1)(b), (3)(ii) and (8)(b) of “2 years” for “
7 years
”
;
(b)
with the omission of subsections (2) and (4) to (7).
14
(1)
The provisions of this paragraph have effect in relation to section 59.
(2)
Section 59 shall apply in any case where a person is in default in respect of a prescribed accounting period which has ended before the commencement of this Act, but shall have effect in any case where the last day referred to in subsection (1) of that section falls before 1st October 1993 subject to the following modifications—
(a)
for the words “a prescribed accounting period” in subsection (2)(a) there shall be substituted “
any two prescribed accounting periods
”
;
(b)
“(aa)
the last day of the later one of those periods falls on or before the first anniversary of the last day of the earlier one; and”;
(c)
for the words “period referred to in paragraph (a)” in subsection (2)(b) there shall be substituted “
slater period referred to in paragraph (aa)
”
; and
(d)
for the words “a default in respect of a prescribed accounting period and that period” in subsection (3) there shall be substituted “
defaults in respect of two prescribed accounting periods and the second of those periods
”
.
(3)
Section 59 shall have effect, in any case where a person has been served with a surcharge liability notice and that person is in default in respect of a prescribed accounting period because of a failure of the Commissioners to receive a return or an amount of VAT on or before a day falling before 30th September 1993 with the omission of—
(a)
subsection (4)(b);
(b)
the words in subsection (5) “and for which he has outstanding VAT”; and
(c)
subsection (6).
15
(1)
Section 63 does not apply in relation to returns and assessments made for prescribed accounting periods beginning before 1st April 1990 but subject to that shall have effect in relation to the cases referred to in the following sub-paragraphs subject to the modifications there specified.
(2)
Subsection (1) shall have effect in a case falling within paragraph (b) of that subsection where the assessment was made on or before 10th March 1992 with the substitution of “20 per cent.” for “
15 per cent.
”
.
(3)
In relation to any prescribed accounting period beginning before 1st December 1993 section 63 shall have effect with the substitution—
(a)
for the words in subsection (2) following “exceeds” of “
either 30 per cent. of the true amount of the VAT for that period or whichever is the greater of £10,000 and 5 per cent. of the true amount of VAT for that period.
”
and with the omission of subsections (4) to (6); and
(b)
for the words in subsection (8) from “subsections” to “statements” of “
subsection (7) that the statement by each of those returns is a correct statement
”
.
(4)
“(3)
Any reference in this section to the VAT for a prescribed accounting period which would have been lost if an inaccuracy had not been discovered is a reference to the aggregate of—
(a)
the amount (if any) by which credit for input tax for that period was overstated; and
(b)
the amount (if any) by which output tax for that period was understated;
but if for any period there is an understatement of credit for input tax or an overstatement of output tax, allowance shall be made for that error in determining the VAT for that period which would have been so lost.”and in subsection (8) for “this section” there shall be substituted
“ subsections (5) and (7) above ”.
16
(1)
In relation to any prescribed accounting period beginning before 1st December 1993 section 64 shall have effect subject to the following modifications—
(a)
in subsection (1)(b) for the words from “whichever” to “period” there shall be substituted “
whichever is the greater of £100 and 1 per cent. of the true amount of VAT for that period
”
;
(b)
“(2)
Subsection (3) below applies in any case where—
(a)
there is a material inaccuracy in respect of any two prescribed accounting periods, and
(b)
the last day of the later one of those periods falls on or before the second anniversary of the last day of the earlier one, and
(c)
after 29th July 1988 the Commissioners serve notice on the person concerned (“a penalty liability notice”) specifying as a penalty period for the purposes of this section a period beginning on the date of the notice and ending on the second anniversary of that date.
(3)
If there is a material inaccuracy in respect of a prescribed accounting period ending within the penalty period specified in a penalty liability notice served on the person concerned that person shall be liable to a penalty equal to 15 per cent. of the VAT for that period which would have been lost if the inaccuracy had not been discovered.”;
(c)
in subsection (4) for “(5)” there shall be substituted “
(7)
”
; and
(d)
in subsection (6) the words from “except” to the end shall be omitted.
(2)
A penalty liability notice shall not be served under section 64 by reference to any material inaccuracy in respect of a prescribed accounting period beginning before 1st December 1993, and the penalty period specified in any penalty liability notice served before that day shall be deemed to end with the day before that day.
17
Section 70 shall not apply in relation to any penalty to which a person has been assessed before 27th July 1993 and in the case of any penalty in relation to which that section does not apply by virtue of this paragraph, section 60 shall have effect subject to the following modifications—
(a)
in subsection (1) for “subsection (6)” there shall be substituted “
subsections (3A) and (6)
”
;
(b)
“(3A)
If a person liable to a penalty under this section has co-operated with the Commissioners in the investigation of his true liability to tax or, as the case may be, of his true entitlement to any payment, refund or repayment, the Commissioners or, on appeal, a tribunal may reduce the penalty to an amount which is not less than half what it would have been apart from this subsection; and in determining the extent of any reduction under this subsection, the Commissioners or tribunal shall have regard to the extent of the co-operation which the person concerned has given to the Commissioners in their investigation.”;
(c)
in subsection (4)(b) for the words from “under” to “this section” there shall be substituted “
to reduce a penalty under this section, as provided in subsection (4) above, and, in determining the extent of such a reduction in the case of any person, the Commissioners or tribunal will have regard to the extent of the co-operation which he has given to the Commissioners in their investigation
”
;
and in section 61(6) for “70” there shall be substituted “
60(3A)
”
.
18
Section 74 shall not apply in relation to prescribed accounting periods beginning before 1st April 1990 and subsection (3) of that section shall not apply in relation to interest on amounts assessed or, as the case may be, paid before 1st October 1993.
Importation of goods
19
Nothing in this Act shall prejudice the effect of the M43Finance (No.2) Act 1992 (Commencement No.4 and Transitional Provisions) Order 1992 and accordingly—
(a)
where Article 4 of that Order applies immediately before the commencement of this Act in relation to any importation of goods, that Article and the legislation repealed by this Act shall continue to apply in relation to that importation as if this Act had not been enacted, and
(b)
where Article 5 of that Order applies in relation to any goods, this Act shall apply in relation to those goods in accordance with that Article and Article 6 of that Order.
Assessments
20
An assessment may be made under section 73 in relation to amounts paid or credited before the commencement of this Act but—
(a)
in relation to an amount paid or credited before 30th July 1990 section 73(2) shall have effect with the omission of the words from “or which” to “out to be”, and
(b)
in relation to amounts repaid or paid to any person before the passing of the M44Finance Act 1982 section 73 shall have effect with the omission of subsection (2).
Set-off of credits
21
Section 81 shall have effect in relation to amounts becoming due before 10th May 1994 with the omission of subsections (4) and (5).
VAT tribunals
22
(1)
Without prejudice to paragraph 1 above, section 83 applies to things done or omitted to be done before the coming into force of this Act and accordingly references in Part V to any provision of this Act includes a reference to the corresponding provision of the enactments repealed by this Act or by any enactment repealed by such an enactment.
(2)
“(5)
No appeal shall lie with respect to any matter that has been or could have been referred to arbitration under section 127 of the Management Act as applied by section 16.”
Isle of Man
23
Nothing in paragraph 7 of Schedule 14 shall affect the validity of any Order made under section 6 of the M46Isle of Man Act 1979 and, without prejudice to section 17 of the M47Interpretation Act 1978, for any reference in any such Order to any enactment repealed by this Act there shall be substituted a reference to the corresponding provision of this Act.
SCHEDULE 14 Consequential amendments
Diplomatic Privileges Act 1964 c.81
1
In section 2(5A) of the Diplomatic Privileges Act 1964 for “2A or 2B of the Value Added Tax Act 1983” there shall be substituted “
10 or 15 of the Value Added Tax Act 1994
”
.
Commonwealth Secretariat Act 1966 c.10
2
In paragraph 10(1A) of the Commonwealth Secretariat Act 1966 for “2A or 2B of the Value Added Tax Act 1983” there shall be substituted “
10 or 15 of the Value Added Tax Act 1994
”
.
Consular Relations Act 1968 c.18
3
In section 1(8A) of the Consular Relations Act 1968 for “2A or 2B of the Value Added Tax Act 1983” there shall be substituted “
10 or 15 of the Value Added Tax Act 1994
”
.
International Organisations Act 1968 c.48
4
In paragraph 19(c) of Schedule 1 to the International Organisations Act 1968 for “2A or 2B of the Value Added Tax Act 1983” there shall be substituted “
10 or 15 of the Value Added Tax Act 1994
”
.
Diplomatic and other Privileges Act 1971 c.64
5
In section 1(5) of the Diplomatic and other Privileges Act 1971 for “2A or 2B of the Value Added Tax Act 1983” there shall be substituted “
10 or 15 of the Value Added Tax Act 1994
”
.
Customs and Excise Management Act 1979 c.2
6
““free zone goods” are goods which are within a free zone;”.
Isle of Man Act 1979 c.58
7
(1)
In section 1(1)(d) of the Isle of Man Act for “13 of the Value Added Tax Act 1983” there shall be substituted “
23 of the Value Added Tax Act 1994
”
.
(2)
In section 6 of that Act—
(a)
for “1983” in each place where it occurs there shall be substituted “
1994
”
;
(b)
in subsection (2)(f) for “29” there shall be substituted “
43
”
;
(c)
in subsection (4)(a) for “16(9)” there shall be substituted “
30(10)
”
;
(d)
in subsection (4)(b) for “Schedule 7” there shall be substituted “
Schedule 11
”
; and
(e)
in subsection (4)(c) for “39(3)” there shall be substituted “
72(8)
”
.
(3)
In section 14(4)(b) for “section 33(2A) of the Finance Act 1972” there shall be substituted “
paragraph 5(3) of Schedule 11 to the Value Added Tax Act 1994
”
.
Insolvency Act 1986 c.45
F4868
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Bankruptcy (Scotland) Act 1985 c.66
9
In paragraph 8(2) of Schedule 3 to the Bankruptcy (Scotland) Act 1985 for “Value Added Tax Act 1983” there shall be substituted “
Value Added Tax Act 1994
”
.
Income and Corporation Taxes Act 1988 c.1
10
(1)
The Income and Corporation Taxes Act 1988 shall be subject to the following amendments.
(2)
In section 827 for—
(a)
“Chapter II of Part I of the Finance Act 1985” there shall be substituted “
Part IV of the Value Added Tax Act 1994
”
;
(b)
“13 to 17A” there shall be substituted “
60 to 70
”
;
(c)
“18” and “19” there shall be substituted respectively “
74
”
and “
59
”
;
(d)
“20 of the Finance Act 1985” there shall be substituted “
79 of that Act
”
.
Capital Allowances Act 1990 c.1
F48711
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tribunals and Inquiries Act 1992 c.53
F48812
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Finance Act 1994 c.9
13
In section 7 of the Finance Act 1994—
F489(a)
in subsection (4) for “25 and 29 of the Finance Act 1985” and “40 of the Value Added Tax Act 1983” there shall be substituted, respectively,
“
85 and 87 of the Value Added Tax Act 1994
”
and
“
83 of that Act
”
;
(b)
in subsection (5) for “8 to the Value Added Tax Act 1983” there shall be substituted “
12 to the Value Added Tax Act 1994
”
.
Vehicle Excise and Registration Act 1994 c.22
14
In paragraph 23 of Schedule 2 to the Vehicle Excise and Registration Act 1994—
(a)
for “2C of the Value Added Tax Act 1983” there shall be substituted “
3 of the Value Added Tax Act 1994
”
;
(b)
for “(7) of section 16” there shall be substituted “
(8) of section 30
”
; and
(c)
for “subsection (9)” there shall be substituted “
subsection (10)
”
.
SCHEDULE 15 Repeals
Acts of Parliament
Chapter | Short title | Extent of repeal |
|---|---|---|
1979 c.2. | Customs and Excise Management Act 1979 | Sections 100B and 100C. |
1983 c.55. | Value Added Tax Act 1983 | The whole Act. |
1984 c.24. | Dentists Act 1984 | In Schedule 5, paragraph 16. |
1984 c.43. | Finance Act 1984 | Sections 10 to 13. |
Schedule 6. | ||
1984 c.51. | Inheritance Tax Act 1984 | In Schedule 8, paragraph 24. |
1984 c.60. | Police and Criminal Evidence Act 1984 | In Schedule 6, paragraph 41. |
1985 c.54. | Finance Act 1985 | Sections 11 to 33. |
Schedules 6, 7 and 8. | ||
In Schedule 26, paragraph 14. | ||
1986 c.41. | Finance Act 1986 | Sections 9 to 15. |
Schedule 6. | ||
1987 c.16. | Finance Act 1987 | Sections 11 to 19. |
Schedule 2. | ||
1987 c.18. | Debtors (Scotland) Act 1987 | In Schedule 4, paragraph 4. |
1988 c.39. | Finance Act 1988 | Sections 13 to 22. |
1988 c.54. | Road Traffic (Consequential Provisions) Act 1988 | In Schedule 3, paragraph 32. |
1989 c.26. | Finance Act 1989 | Sections 18 to 26. |
Schedule 3. | ||
1989 c.40. | Companies Act 1989 | In Schedule 18, paragraph 27. |
1989 c.44. | Opticians Act 1989 | Section 37(3). |
1990 c.11. | Planning (Consequential Provisions) Act 1990 | In Schedule 2, paragraph 61. |
1990 c.19. | National Health Service and Community Care Act 1990 | Section 61(4). |
In Schedule 8, paragraph 9. | ||
1990 c.29. | Finance Act 1990 | Sections 10 to 16. |
1990 c.41. | Courts and Legal Services Act 1990 | In Schedule 10, paragraph 52. |
1990 c.42. | Broadcasting Act 1990 | In Schedule 20, paragraph 37. |
1991 c.21. | Disability Living Allowance and Disability Working Allowance Act 1991 | In Schedule 2, paragraph 13. |
1991 c.31. | Finance Act 1991 | Sections 13 to 18. |
1992 c.12. | Taxation of Chargeable Gains Act 1992 | In Schedule 10, paragraph 6. |
1992 c.20. | Finance Act 1992 | Sections 6 and 7. |
1992 c.48. | Finance (No.2) Act 1992 | Sections 14(1) and (3) to (6). |
Sections 15 to 17. | ||
Schedule 3, Parts I and II. | ||
1992 c.52. | Trade Union and Labour Relations (Consolidation) Act 1992 | In Schedule 2, paragraph 32. |
1992 c.53. | Tribunals and Inquiries Act 1992 | In Schedule 3, paragraph 17. |
1993 c.8. | Judicial Pensions and Retirement Act 1993 | In Schedule 6, paragraph 35. |
In Schedule 8, paragraph 16. | ||
1993 c.34. | Finance Act 1993 | Sections 42 to 50. |
Schedule 2. | ||
1994 c.9 | Finance Act 1994 | Section 7(1) and (2). |
In section 18(3) the words from “and for” to the end. | ||
Sections 45 and 47. | ||
1994 c.22 | Vehicle Excise and Registration Act 1994 | In Schedule 3, paragraph 21. |
Statutory Instruments
Chapter | Short title | Extent of repeal |
|---|---|---|
S.I.1980/440 | Value Added Tax (Fuel and Power) Order 1980 | The whole Order. |
S.I.1983/1717 | Value Added Tax (Charities Etc.) Order 1983 | The whole Order. |
S.I.1984/489 | Value Added Tax (Handicapped Persons) Order 1984 | The whole Order. |
S.I.1984/631 | Value Added Tax (Lifeboats) Order 1984 | The whole Order. |
S.I.1984/766 | Value Added Tax (Charities Etc.) Order 1984 | The whole Order. |
S.I.1984/767 | Value Added Tax (Marine etc. Insurance) Order 1984 | The whole Order. |
S.I.1984/959 | Value Added Tax (Handicapped Persons) (No.2) Order 1984 | The whole Order. |
S.I.1984/1784 | Value Added Tax (Optical Appliances) Order 1984 | The whole Order. |
S.I.1985/18 | Value Added Tax (Protected Buildings) Order 1985 | The whole Order. |
S.I.1985/431 | Value Added Tax (Charities Etc.) Order 1985 | The whole Order. |
S.I.1985/432 | Value Added Tax (Finance) Order 1985 | The whole Order. |
S.I.1985/799 | Value Added Tax (Hiring of Goods) Order 1985 | The whole Order. |
S.I.1985/919 | Value Added Tax (Handicapped Persons) Order 1985 | Article 3. |
S.I.1985/1900 | Value Added Tax (Welfare) Order 1985 | The whole Order. |
S.I.1986/530 | Value Added Tax (Handicapped Persons and Charities) Order 1986 | The whole Order. |
S.I.1987/437 | Value Added Tax (Charities) Order 1987 | The whole Order. |
S.I.1987/517 | Value Added Tax (Betting, Gaming and Lotteries) Order 1987 | The whole Order. |
S.I.1987/518 | Value Added Tax (International Services) Order 1987 | The whole Order. |
S.I.1987/1072 | Value Added Tax (Construction of Buildings) (No.2) Order 1987 | Article 2. |
S.I.1987/860 | Value Added Tax (Finance) Order 1987 | The whole Order. |
S.I.1987/1259 | Value Added Tax (Education) Order 1987 | The whole Order. |
S.I.1987/1806 | Value Added Tax (Tour Operators) Order 1987 | Article 11. |
S.I.1988/507 | Value Added Tax (Confectionery) Order 1988 | The whole Order. |
S.I.1988/1282 | Value Added Tax (Training) Order 1988 | The whole Order. |
S.I.1989/267 | Value Added Tax (Education) Order 1989 | The whole Order. |
S.I.1989/470 | Value Added Tax (Fund-Raising Events and Charities) Order 1989 | The whole Order. |
S.I.1989/2272 | Value Added Tax (Finance, Health and Welfare) Order 1989 | The whole Order. |
S.I.1990/682 | Value Added Tax (Increase of Registration Limits) Order 1990 | The whole Order. |
S.I.1990/750 | Value Added Tax (Charities) Order 1990 | The whole Order. |
S.I.1990/752 | Value Added Tax (Transport) Order 1990 | The whole Order. |
S.I.1990/2037 | Value Added Tax (Insurance) Order 1990 | The whole Order. |
S.I.1990/2129 | Value Added Tax (Charities) (No.2) Order 1990 | The whole Order. |
S.I.1990/2553 | Value Added Tax (Construction of Dwellings and Land) Order 1990 | The whole Order. |
S.I.1991/737 | Value Added Tax (Charities) Order 1991 | The whole Order. |
S.I.1991/738 | Value Added Tax (Increase of Registration Limits) Order 1991 | The whole Order. |
S.I.1991/2534 | Value Added Tax (Piped Gas) (Metrication) Order 1991 | The whole Order. |
S.I.1991/2569 | Value Added Tax (Buildings and Land) Order 1991 | The whole Order. |
S.I.1992/628 | Value Added Tax (Charities and Aids for Handicapped Persons) Order 1992 | The whole Order. |
S.I.1992/629 | Value Added Tax (Increase of Registration Limits) Order 1992 | The whole Order. |
S.I.1992/733 | Value Added Tax (Increase for Consideration for Fuel) Order 1992 | The whole Order. |
S.I.1992/3065 | Value Added Tax (Motor Vehicles for the Handicapped) Order 1992 | The whole Order. |
S.I.1992/3126 | Value Added Tax (Transport) Order 1992 | The whole Order. |
S.I.1992/3127 | Value Added Tax (Means of Transport) Order 1992 | The whole Order. |
S.I.1992/3131 | Value Added Tax (Tax Free Shops) Order 1992 | The whole Order. |
S.I.1992/3223 | Value Added Tax (International Services and Transport) Order 1992 | The whole Order. |
S.I.1993/765 | Value Added Tax (Increase for Consideration for Fuel) Order 1993 | The whole Order. |
S.I.1993/766 | Value Added Tax (Increase of Registration Limits) Order 1993 | The whole Order. |
S.I.1993/767 | Value Added Tax (Protective Boots and Helmets) Order 1993 | The whole Order. |
S.I.1993/1124 | Value Added Tax (Education) (No.2) Order 1993 | The whole Order. |
S.I.1993/2214 | Finance Act 1993 (Appointed Day) Order 1993 | The whole Order. |
S.I.1993/2328 | Value Added Tax (Reverse Charge) Order 1993 | The whole Order. |
S.I.1993/2498 | Value Added Tax (Beverages) Order 1993 | The whole Order. |
S.I.1993/2498 | Value Added Tax (Beverages) Order 1983 | The whole Order. |
S.I.1993/2952 | Value Added Tax (Increase of Consideration for Fuel) (No.2) Order 1993 | The whole Order. |
S.I.1993/2953 | Value Added Tax (Increase of Registration Limits) (No.2) Order 1993 | The whole Order. |
S.I.1994/686 | Value Added Tax (Tax Free Shops) Order 1994 | The whole Order. |
S.I.1994/687 | Value Added Tax (Sport, Physical Education and Fund-Raising Events) 1994 | The whole Order. |
S.I.1994/1188 | Value Added Tax (Education) Order 1994 | The whole Order. |
TABLE OF DERIVATIONS
Notes:
1
This Table shows the derivation of the provisions of the Bill.
2
The following abbreviations are used in the Table:—
Acts of Parliament
CEMA | = Customs and Excise Management Act 1979 c.2 |
1984 | = Finance Act 1984 c.43 |
PACE | = Police and Criminal Evidence Act 1984 c.60 |
1985 | = Finance Act 1985 c.54 |
1986 | = Finance Act 1986 c.41 |
1987 | = Finance Act 1987 c.16 |
1988 | = Finance Act 1988 c.39 |
1989 | = Finance Act 1989 c.26 |
1990 | = Finance Act 1990 c.29 |
CLSA | = Courts and Legal Services Act 1990 c.41 |
DLA | = Disability Living Allowance and Disability Working Allowance Act 1991 c.21 |
1991 | = Finance Act 1991 c.31 |
1992 | = Finance Act 1992 c.20 |
1992(2) | = Finance (No.2) Act 1992 c.48 |
JPRA | = Judicial Pensions and Retirement Act 1993 c.8 |
1993 | = Finance Act 1993 c.34 |
1994 | = Finance Act 1994 c.9 |
Subordinate legislation
S.I.1983/1717 | = The Value Added Tax (Charities Etc.) Order 1983 |
S.I.1984/489 | = The Value Added Tax (Handicapped Persons) Order 1984 |
S.I.1984/631 | = The Value Added Tax (Lifeboats) Order 1984 |
S.I.1984/766 | = The Value Added Tax (Charities Etc.) Order 1984 |
S.I.1984/767 | = The Value Added Tax (Marine etc. Insurance) Order 1984 |
S.I.1984/959 | = The Value Added Tax (Handicapped Persons) (No.2) Order 1984 |
S.I.1985/18 | = The Value Added Tax (Protected Buildings) Order 1985 |
S.I.1985/431 | = The Value Added Tax (Charities Etc.) Order 1985 |
S.I.1985/432 | = The Value Added Tax (Finance) Order 1985 |
S.I.1985/799 | = The Value Added Tax (Hiring of Goods) Order 1985 |
S.I. 1985/919 | = The Value Added Tax (Handicapped Persons) Order 1985 |
S.I.1985/1900 | = The Value Added Tax (Welfare) Order 1985 |
S.I.1986/530 | = The Value Added Tax (Handicapped Persons and Charities) Order 1986 |
S.I.1987/437 | = The Value Added Tax (Charities) Order 1987 |
S.I.1987/517 | = The Value Added Tax (Betting, Gaming and Lotteries) Order 1987 |
S.I. 1987/860 | = The Value Added Tax (Finance) Order 1987 |
S.I.1987/1806 | = The Value Added Tax (Tour Operators) Order 1987 |
S.I.1987/1427 | = Value Added Tax (Cash Accounting) Regulations 1987 |
S.I.1988/507 | = The Value Added Tax (Confectionary) Regulations 1988 |
S.I.1989/470 | = The Value Added Tax (Fund-Raising Events and Charities) Order 1989 |
S.I.1989/2272 | = The Value Added Tax (Finance, Health and Welfare) Order 1989 |
S.I.1990/750 | = The Value Added Tax (Charities) Order 1990 |
S.I.1990/752 | = The Value Added Tax (Transport) Order 1990 |
S.I.1990/2037 | = The Value Added Tax (Insurance) Order 1990 |
S.I.1990/2129 | = The Value Added Tax (Charities) (No.2) Order 1990 |
S.I.1990/2553 | = The Value Added Tax (Construction of Dwellings and Land) Order 1990 |
S.I.1991/737 | = The Value Added Tax (Charities) Order 1991 |
S.I.1991/2534 | = The Value Added Tax (Piped Gas) (Metrication) Order 1991 |
S.I.1991/2569 | = The Value Added Tax (Buildings and Land) Order 1991 |
S.I.1991/2727 | = Free Zone Regulations 1991 |
S.I.1992/628 | = The Value Added Tax (Charities and Aids for Handicapped Persons) Order 1992 |
S.I.1992/3065 | = The Value Added Tax (Motor Vehicles for the Handicapped) Order 1992 |
S.I.1992/3095 | = Customs and Excise (Single Market etc.) Regulations 1992 |
S.I.1992/3126 | = The Value Added Tax (Transport) Order 1992 |
S.I.1992/3127 | = The Value Added Tax (Means of Transport) Order 1992 |
S.I.1992/3128 | = The Value Added Tax (Reverse Charge) Order 1992 |
S.I.1992/3131 | = The Value Added Tax (Tax Free Shops) Order 1992 |
S.I.1992/3223 | = The Value Added Tax (International Services and Transport) Order 1992 |
S.I.1993/765 | = The Value Added Tax (Increase for Consideration for Fuel) Order 1993 |
S.I.1993/766 | = The Value Added Tax (Increase of Registration Limits) Order 1993 |
S.I.1993/767 | = The Value Added Tax (Protective Boots and Helmets) Order 1993 |
S.I.1993/2328 | = The Value Added Tax (Reverse Charge) Order 1993 |
S.I.1993/2498 | = The Value Added Tax (Beverages) Order 1993 |
S.I.1993/2952 | = Value Added Tax (Increase of Consideration for Fuel) (No.2) Order 1993 |
S.I.1993/2953 | = Value Added Tax (Increase of Registration Limits) (No.2) Order 1993 |
S.I.1994/686 | = Value Added Tax (Tax Free Shops) Order 1994 |
S.I.1994/687 | = Value Added Tax (Sport, Physical Education and Fund-raising Events) Order 1994 |
S.I.1994/1188 | = Value Added Tax (Education) Order 1994 |
Provision | Derivation |
|---|---|
1(1) | 1983 s.1; amended 1992(2) Sch.3 para.2. |
(2) | 1983 s.2(3). |
(3) | 1983 s.2A(4); added 1992(2) Sch.3 para.3. |
(4) | 1983 s.2B(1); added 1992(2) Sch.3 para.3. |
2 | 1983 s.9; amended 1991 s.13; 1992(2) Sch.3 para.11; 1993 s.42(2). |
3 | 1983 s.2C; added 1992(2) Sch.3 para.3. |
4 | 1983 s.2(1), (2). |
5 | 1983 s.3; amended 1992(2) Sch.3 para.4. |
6(1) to (3) | 1983 s.4 |
(4) to (6) | 1983 s.5(1) to (3) |
(7), (8) | 1983 s.5(3A), (3B); added 1992(2) Sch.3 para.6(1). |
(9) to (13) | 1983 s.5(4) to (8). |
(14) | 1983 s.5(9); amended 1993 s.45(2). |
(15) | 1983 s.5(10); amended 1992(2) Sch.3 para.6(3). |
7(1), (2) | 1983 s.6(1), (2); 1987 s.12(2); 1992(2) Sch.3 para.7(1), (2); 1993 s.44(3). |
(3) to (7) | 1983 s.6(2A), (2B), (2C), (2D), (3); 1992(2) Sch.3 para.7(3). |
(8) | 1983 s.6(4); 1992(2) Sch.3 para.7(4). |
(9) | 1983 s.6(4A); 1992(2) Sch.3 para.7(5). |
(10) | 1983 s.6(5). |
(11) | 1983 s.6(6); 1992(2) Sch.3 para.7(6). |
8(1) to (5) | 1983 s.7(1) to (5); 1987 Sch.2 para.1. |
(6) | 1983 s.7(6); 1992(2) Sch.3 para.8. |
9 | 1983 s.8. |
10 | 1983 s.2A(1) to (3); added 1992(2) Sch.3 para.3. |
11 | 1983 s.8A; added 1992(2) Sch.3 para.10. |
12 | 1983 s.8B; added 1992(2) Sch.3 para.10. |
13 | 1983 s.8C; added 1992(2) Sch.3 para.10; amended 1993 s.44(3)(b). |
14 | 1983 s.8D; added 1993 s.44. |
15 | 1983 s.2B(2) to (4); added 1992(2) Sch.3 para.3. |
16(1) | 1983 s.24(1); substituted 1992(2) Sch.3 para.25. |
(2) | 1983 s.24(2). |
17(1) | 1983 s.24(1); substituted 1992(2) Sch.3 para.25. |
(2) | CEMA s.100C(1); 1984 Sch.4 Pt.I; S.I.1991/2727. |
(3) | CEMA s.100B; 1984 Sch.4 Pt.I; S.I.1991/2727. |
(4) | CEMA s.100C(3), (4); 1984 Sch.4 Pt.I; S.I.1991/2727. |
18 | 1983 s.35; substituted 1992(2) Sch.3 para.35. |
19 | 1983 s.10; amended 1992(2) Sch.3 para.12. |
20 | 1983 s.10A; added 1992(2) Sch.3 para.13. |
21(1), (2) | 1983 s.11(1), (2); amended 1992(2) Sch.3 para.14. |
(3) | 1983 s.11(2A); added 1992(2) Sch.3 para.14. |
22 | 1983 s.12. |
23 | 1983 s.13. |
24(1), (2) | 1983 s.14(3); amended and para.(aa) added 1992(2) Sch.3 para.15(2). |
(3) | 1983 s.14(3A); added 1990 s.12(2); amended 1992(2) Sch.3 para.15(3). |
(4) | 1983 s.14(3B); added 1991 s.14. |
(5) | 1983 s.14(4); amended 1992(2) Sch.3 para.15(4). |
(6) | 1983 s.14(9); amended 1992(2) Sch.3 para.15(5), (6). |
(7) | 1983 s.14(11); added 1990 s.12(3). |
25(1), (2) | 1983 s.14(1), (2); amended 1992(2) Sch.3 para.15(1). |
(3) to (6) | 1983 s.14(5) to (8). |
(7) | 1983 s.14(10); amended 1992(2) Sch.3 para.15(5), (6). |
26(1) to (3) | 1983 s.15(1) to (3); substituted 1987 s.12(1); subs.(3)(d) added 1989 s.26; amended and subs.(2)(ba) added 1992(2) Sch.3 para.16. |
(4) | 1983 s.15(4) |
27 | 1983 s.26; amended 1992(2) Sch.3 para.27. |
28 | 1983 s.38C; added 1992 s.6. |
29 | 1988 s.22. |
30(1), (2) | 1983 s.16(1), (2). |
(3) | 1983 s.16(3); amended 1992(2) Sch.3 para.17(1). |
(4) | 1983 s.16(4). |
(5) | 1983 s.16(5). |
(6) | 1983 s.16(6); amended 1986 s.12(1); 1992(2) Sch.3 para.17(2). |
(7) | 1983 s.16(6A); added 1990 s.13. |
(8), (9) | 1983 s.16(7), (8); amended 1992(2) Sch.3 para.17(3). |
(10) | 1983 s.16(9); amended 1986 s.12(2). |
31 | 1983 s.17; amended 1992(2) Sch.3 para.18. |
32 | 1983 s.18; amended 1992(2) Sch.3 para.19. |
33(1), (2) | 1983 s.20(1), (2); amended 1992(2) Sch.3 para.21. |
(3) | 1983 s.20(3); para.(j) substituted Broadcasting Act 1990 c.42 Sch.20 para.37. |
(4) | 1983 s.20(4). |
(5) | 1983 s.20(4A); added Broadcasting Act 1990 c.42 Sch.20 para.37. |
(6) | 1983 s.20(5). |
34 | 1983 s.36; amended 1992(2) Sch.3 para.36. |
35(1), (2) | 1983 s.21(1), (2); substituted 1989 Sch.3 para.5; amended 1992(2) Sch.3 para.23(1). |
(3) | 1983 s.21(2A); added 1992(2) Sch.3 para.23(2). |
36 | 1990 s.11; amended 1991 s.15; 1993 s.48. |
37(1) | 1983 s.19(1); amended 1992(2) Sch.3 para.20(1). |
(2) | 1983 s.19(1A); added 1986 s.13; amended 1992(2) Sch.3 para.20(2). |
(3), (4) | 1983 s.19(2); amended 1992(2) Sch.3 para.20(3), (4). |
38 | 1983 s.25; amended 1992(2) Sch.3 para.26. |
39 | 1983 s.23; amended 1987 Sch.2 para.2; 1992(2) Sch.3 para.24. |
40 | 1983 s.20A; added 1992(2) Sch.3 para.22. |
41(1), (2) | 1983 s.27(1), (2). |
(3), (4) | 1983 s.27(2A), (2B); added 1984 s.11; amended 1992(2) Sch.3 para.28. |
(5) | 1983 s.27(3). |
(6) | 1983 s.27(4); amended National Health Service and Community Care Act 1990 (c.19) Sch.8 para.9; Health and Personal Social Services (Northern Ireland Consequential Amendments) Order 1991 S.I.195 Art.5. |
(7) | 1983 s.27(5); added National Health Service and Community Care Act 1990 (c.19) s.61(4). |
(8) | 1983 s.27(6); added Health and Personal Social Services (Northern Ireland Consequential Amendments) Order 1991 S.I.195 Art.5. |
42 | 1983 s.28; amended 1990 s.10(8). |
43(1) | 1983 s.29(1); amended 1992(2) Sch.3 para.29. |
(2) | 1983 s.29(2) |
(3) | 1983 s.29(3), (3A); added 1991 s.16. |
(4) to (8) | 1983 s.29(4) to (8); amended Companies Consolidation (Consequential Provisions) Act 1985 (c.9) Sch.2; Companies Act 1989 (c.40) Sch.18 para.27. |
44(1), (2), (3) | Section 29A added 1987 s.15; s.29A(1), (2) amended 1990 s.14(2); 1992(2) Sch.3 para.30(1), (2). |
(4) | 1983 s.29A(3A); added 1990 s.14(3). |
(5) to (10) | 1983 s.29A(4) to (9); amended 1992(2) Sch.3 para.30(3). |
45 | 1983 s.30; amended 1992(2) Sch.3 para.31. |
46(1) to (4) | 1983 s.31(1) to (4); amended 1992(2) Sch.3 para.32(1). |
(5) | 1983 s.31(5); added 1985 s.31. |
(6) | 1983 s.31(6); added 1992(2) Sch.3 para.32(2). |
47(1) | 1983 s.32(2); substituted 1992(2) Sch.3 para.33. |
(2), (3) | 1983 s.32(3), (4). |
48 | 1983 s.32A; added 1992(2) Sch.3 para.34. |
49 | 1983 s.33. |
50 | 1983 s.34. |
51 | 1983 s.35A; added 1989 Sch.3 para.6. |
52 | 1983 s.37; substituted 1992(2) Sch.3 para.37. |
53 | 1983 s.37A; added 1987 s.16. |
54 | 1983 s.37B; added 1992(2) s.16. |
55 | 1983 s.37C; added 1993 s.45. |
56(1), (2) | 1986 s.9(1), (2). |
(3)(a) | 1986 s.9(3)(a). |
(b) | 1986 s.9(3)(aa); added 1992(2) Sch.3 para.94. |
(c) to (e) | 1986 s.9(3)(b) to (d). |
(4) | 1986 s.9(4). |
(5) | 1986 s.9(5); amended 1992(2) Sch.3 para.94. |
(6) to (10) | 1986 s.9(6) to (10); amended Road Traffic (Consequential Provisions) Act 1988 (c.54) Sch.3 para.32. |
57(1) | 1986 Sch.6 para.1. |
(2), (3) | 1986 Sch.6 para.2; Table A substituted S.I.1993/765; amended S.I.1993/2952. |
(4) | 1986 Sch.6 para.4; amended 1993 s.43(3). |
(5) | 1986 Sch.6 para.5(1); amended 1993 s.43(2)(a), (b). |
(6) | 1986 Sch.6 para.5(2). |
(7) | 1986 Sch.6 para.6(1); amended 1993 s.43(2)(c). |
(8) | 1986 Sch.6 para.6(2); amended 1993 s.43(2)(d). |
58 | 1983 s.38; amended 1992(2) Sch.3 para.38. |
59(1) | 1985 s.19(1). |
(2) | 1985 s.19(2)(a), (c); amended 1993 Sch.2 para.5(1). |
(3) | 1985 s.19(3); amended 1993 Sch.2 para.5(2). |
(4) | 1985 s.19(4); substituted 1993 Sch.2 para.6(1). |
(5) | 1985 s.19(5); amended 1993 Sch.2 para.6(2),7. |
(6) | 1985 s.19(5A); added 1993 Sch.2 para.6(3). |
(7) to (10) | 1985 s.19(6) to (9). |
(11) | 1993 Sch.2 para.5(3),7(2), (4). |
60(1) | 1985 s.13(1); amended 1993 Sch.2 para.3(2)(a). |
(2)(a) | 1985 s.13(2)(ba); added 1992(2) Sch.3 para.77(1)(b). |
(b) | 1985 s.13(2)(a). |
(c) | 1985 s.13(2)(b); amended 1992(2) Sch.3 para.77(1)(a). |
(d) | 1985 s.13(2)(d); added 1990 s.11(12). |
(e) | 1985 s.13(2)(c). |
(3) | 1985 s.13(3). |
(4) to (6) | 1985 s.13(5) to (7). |
(7) | 1985 s.27(1). |
61(1) to (5) | 1986 s.14(1) to (5). |
(6) | 1986 s.14(8). |
62 | 1985 s.13A; added 1989 s.23. |
63(1) | 1985 s.14(1); amended 1992 s.7(1). |
(2) | 1985 s.14(2); substituted 1988 s.16(2); amended 1993 Sch.2 para.1. |
(3) | 1985 s.14(4); amended 1988 s.16(3); 1994 s.45. |
(4) to (6) | 1985 s.14(4A), (4B), (4C); added 1993 Sch.2 para.1(2). |
(7) | 1985 s.14(5); amended 1988 s.16(4). |
(8), (9) | 1985 s.14(5A), (5B); added 1988 s.16(5); amended 1992(2) Sch.3 para.78; 1993 Sch.2 para.1(3); 1994 s.45. |
(10), (11) | 1985 s.14(6), (7). |
64 | 1985 s.14A; added 1988 s.17. |
(1) | 1985 s.14A(1); amended 1993 Sch.2 para.2(1). |
(2), (3) | 1985 s.14A(2), (3); substituted 1993 Sch.2 para.2(2). |
(4) | 1985 s.14A(4); amended 1993 Sch.2 para.2(3). |
(5) | 1985 s.14A(5). |
(6) | 1985 s.14A(6); amended 1993 Sch.2 para.2(4). |
(7) | 1985 s.14A(7). |
65 | 1985 s.14B; added 1992(2) Sch.3 para.79. |
66 | 1985 s.17A(1) to (8), (10); added 1992(2) Sch.3 para.82. |
67(1) | 1985 s.15(1)(a), (aa), (b); amended 1988 s.18(1); 1992(2) Sch.3 para.80(1). |
(2) | 1985 s.15(2). |
(3) | 1985 s.15(3); amended 1988 s.18(2); 1992(2) Sch.3 para.80(2). |
(4) | 1985 s.15(3A); added 1988 s.18(3); amended 1992(2) Sch.3 para.80(3). |
(5), (6) | 1985 s.15(3B), (3C); added 1992(2) Sch.3 para.80(4). |
(7) | 1985 s.15(3D); added 1992(2) s.16(5). |
(8) to (11) | 1985 s.15(4) to (7). |
68 | 1985 s.16. |
69(1) | 1985 s.17(1); amended 1988 s.19(1)(b). |
(a) | 1985 s.17(1)(a); amended 1988 s.19(1)(a); 1992(2) Sch.3 para.81(a). |
(b) | 1985 s.17(1)(aa); added 1992(2) Sch.3 para.81(b). |
(c), (d), | 1985 s.17(1)(b), (c). |
(e), (f) | 1985 s.17(1)(d), (e); added 1986 s.15(1). |
(2) | 1985 s.17(2). |
(3) | 1985 s.17(3); amended 1988 s.19(2). |
(4) | 1985 s.17(4)(a), (c) to (e). |
(5) to (9) | 1985 s.17(5) to (7), (9), (10). |
(10) | |
70 | 1985 s.15A; added 1993 Sch.2 para.3(1). |
71 | 1985 s.33(2), (3). |
72(1) | 1983 s.39(1); amended 1985 s.12(2). |
(2) | 1983 s.39(1A); added 1985 s.12(3); para.(ba) added 1992(2) Sch.3 para.39(1)(b); amended 1990 s.11(11)(a); 1992(2) Sch.3 para.39(1)(a). |
(3) | 1983 s.39(2); amended 1985 s.12(2), (4). |
(4) to (7) | 1983 s.39(2A), (2B), (2C), (2D); added 1985 s.12(5); amended 1992(2) Sch.3 para.39(2). |
(8) | 1983 s.39(3); amended 1985 s.12(2). |
(9) | 1983 s.39(3A); added 1985 s.12(6). |
(10) | 1983 s.39(4); amended 1992(2) Sch.3 para.39(3). |
(11) | 1983 s.39(5). |
(12) | 1983 s.39(9); 1985 s.33(5)(a). |
(13) | 1985 s.33(5)(a); amended 1992(2) Sch.3 para.86. |
73(1) | 1983 Sch.7 para.4(1). |
(2), (3) | 1983 Sch.7 para.4(2), (2A); substituted 1988 s.15(2); amended 1990 s.15(1); 1992(2) Sch.3 para.66(1). |
(4), (5) | 1983 Sch.7 para.4(3), (4); Bankruptcy (Scotland) Act 1985 (c.66) s.75(11). |
(6) | 1983 Sch.7 para.4(5); amended 1988 s.15(3); 1992(2) Sch.3 para.66(2). |
(7) | 1983 Sch.7 para.4(6); amended 1985 Sch.7 para.1(2); 1992(2) Sch.3 para.66(3). |
(8) | 1983 Sch.7 para.4(6A); added 1985 Sch.7 para.1(3). |
(9), (10) | 1983 Sch.7 para.4(9), (10); amended 1988 s.15(4); Bankruptcy (Scotland) Act 1985 (c.66) s.75(11). |
74(1) | 1985 s.18(1); amended 1988 s.14(8)(b); 1990 s.16(2); 1992(2) Sch.3 para.83; 1993 Sch.2 para.4(1). |
(2) | 1985 s.18(3); amended 1990 s.16(3); 1993 Sch.2 para.4(1). |
(3) | 1985 s.18(3A); added 1993 Sch.2 para.4(2), (3). |
(4) to (7) | 1985 s.18(6), (7), (8)(a), (b), (9); amended 1990 s.16(5). |
(8) | 1993 Sch.2 para.4(3). |
75 | 1983 Sch.7 para.4A; added 1992(2) Sch.3 para.67; amended Bankruptcy (Scotland) Act 1985 (c.66) s.75(11). |
76(1) | 1985 s.21(1); amended 1988 s.19(3); 1992(2) Sch.3 para.84(1). |
(2) | 1985 s.21(1A); added 1988 s.19(3);. |
(3) to (5) | 1985 s.21(2) to (4). |
(6) | 1985 s.21(4A); added 1992(2) Sch.3 para.84(2). |
(7) to (10) | 1985 s.21(5) to (8); amended 1992(2) Sch.3 para.84(3), (4); Bankruptcy (Scotland) Act 1985 (c.66) s.75(11). |
77 | 1985 s.22(1) to (5), (6); amended 1992(2) Sch.3 para.85. |
78 | 1983 s.38A; added 1991 s.17 |
(1) to (8) | 1983 s.38A(1) to (8). |
(9) | 1983 s.38A(8A); added 1992(2) s.15(2). |
(10) to (12) | 1983 s.38A(9) to (11). |
(13) | 1983 s.38A(12); 1992(2) s.15(4). |
79(1) to (3) | 1985 s.20(1) to (3); substituted 1988 s.20; 1994 s.46. |
(4) | 1985 s.20(3A); added 1992(2) s.15(1). |
(5) to (7) | 1985 s.20(4), (5), (7); substituted 1988 s.20. |
80 | 1989 s.24; S.I.1989/2271. |
81(1), (2) | 1983 s.38B; added 1991 s.17. |
(3) to (5) | 1988 s.21; amended 1994 s.45. |
82(1) | 1983 s.40(1), Sch.8 para.1; 1985 s.30(1). |
(2) | 1983 s.40; 1994 s.7(1) |
(3), (4) | 1985 Sch.8 para.6. |
83(a) | 1983 s.40(1)(a). |
(b) | 1983 s.40(1)(b); amended 1992(2) Sch.3 para.40(a). |
(c) | 1983 s.40(1)(c). |
(d) | 1983 s.40(1)(fa); added 1992(2) Sch.3 para.40(c). |
(e) | 1983 s.40(1)(d); substituted 1987 Sch.2 para.4. |
(f) | 1983 s.40(1)(g). |
(g) | 1983 s.40(1)(e). |
(h) | 1983 s.40(1)(f); amended 1990 s.11(11)(b). |
(j) | 1983 s.40(1)(da); added 1992(2) Sch.3 para.40(b). |
(k) | 1983 s.40(1)(h). |
(l) | 1983 s.40(1)(n); amended 1992(2) Sch.3 para.40(f). |
(m) | 1983 s.40(1)(hza); added 1992(2) s.16(2). |
(n) | 1983 s.40(1)(o); added 1985 s.24(1); amended 1992(2) Sch.3 para.40(g). |
(o) | 1986 s.14(6). |
(p) | 1983 s.40(1)(m); amended 1992(2) Sch.3 para.40(e). |
(q), (r) | 1983 s.40(1)(p), (q); added 1985 s.24(1). |
(s) | 1983 s.40(1)(ha); added 1991 s.17(1). |
(t) | 1983 s.40(1)(s); added 1989 s.24(9). |
(u) | 1983 s.40(1)(hh); added 1986 s.10(2). |
(v) | 1983 s.40(1)(j). |
(w) | 1983 s.40(1)(ja); added 1992(2) Sch.3 para.40(d). |
(x) | 1983 s.40(1)(k). |
(y) | 1983 s.40(1)(r); added S.I.1987/1427 reg.11. |
(z) | 1983 s.40(1)(l). |
84(1) | |
(2) | 1983 s.40(2); amended 1985 s.24(3). |
(3) | 1983 s.40(3); amended 1985 s.24(4). |
(4) | 1983 s.40(3ZA); added 1993 s.46(1). |
(5) | 1983 s.40(3B); added (as (3A)) 1985 s.24(5); amended 1986 s.10(3). |
(6) | 1983 s.40(1A); added 1985 s.24(2) and amended 1993 Sch.2 para.3(2)(b); 1986 s.14(6). |
(7) | 1983 s.40(3A); added 1986 s.10(3). |
(8) to (10) | 1983 s.40(4) to (6); amended 1994 s.18(3). |
(11) | 1993 s.46(2). |
85 | 1985 s.25. |
86 | 1985 s.26(1), (2)(a), (3); amended Tribunals and Inquiries Act 1992 (c.53) Sch.3 para.17. |
87 | 1985 s.29. |
88(1) | 1983 s.41(1); amended 1992(2) Sch.3 para.41(1). |
(2), (3) | 1983 s.41(2), (3). |
(4) | 1983 s.41(3A); added 1992(2) Sch.3 para.41(2). |
(5), (6) | 1983 s.41(4), (5). |
(7) | 1983 s.41(6); added 1992(2) Sch.3 para.41(3). |
89(1) | 1983 s.42(1). |
(2) | 1983 s.42(1A); added 1989 Sch.3 para.7(1). |
(3) | 1983 s.42(2); amended 1989 Sch.3 para.7(2). |
90 | 1983 s.43; amended 1992(2) Sch.3 para.42. |
91 | 1983 s.44; amended Transfer of Functions (Economic Statistics) Order 1989 S.I.1989/992. |
92 | 1983 s.46A; amended 1992(2) Sch.3 para.44. |
93 | 1983 s.46B; amended 1992(2) Sch.3 para.44. |
94 | 1983 s.47. |
95(1) | 1983 s.47A(1); added 1992(2) Sch.3 para.45. |
(2) | 1983 s.47A(1A); added S.I. 1992/3127. |
(3) to (5) | 1983 s.47A(2) to (4); added 1992(2) Sch.3 para.45. |
96(1) | 1983 s.48(1); amended 1987 s.13; 1989 Sch.3 para.9; 1992(2) Sch.3 para.46(1). |
(2) | 1983 s.48(9); added 1992(2) Sch.3 para.46(4). |
(3) | 1983 s.48(1A); added 1992(2) Sch.3 para.46(2). |
(4) | 1983 s.20(6). |
(5) | 1983 s.48(1B); added 1992(2) Sch.3 para.46(2). |
(6), (7) | 1983 s.48(4) |
(8) to (11) | 1983 s.48(5) to (8); amended 1992(2) Sch.3 para.46. |
97(1) | 1983 s.45(1). |
(2) | 1985 s.26(2)(b), 27(3)(c). |
(3), (4) | 1983 s.45(3), (4); amended 1987 s.16(2); 1992 s.6(2); para.(d) added 1989 Sch.3 para.8; para.(e) added 1992(2) s.16(3). |
(5) | 1983 s.45(2); 1985 s.15(8), 17(8), 17A(9), 18(8). |
98 | 1983 s.46; amended 1992(2) Sch.3 para.43. |
99 | 1983 s.49; amended 1992(2) Sch.3 para.47. |
100 | |
101 | |
102 | |
Schedule 1 | |
para.1(1) to (4) | 1983 Sch.1 para.1(1) to (4); substituted 1987 s.14(2); 1990 s.10(2), (3); amended 1992(2) Sch.3 para.48; S.I.1993/766; S.I.1993/2953. |
(5), (6) | 1983 Sch.1 para.1(4A), (4B); added 1992(2) Sch.3 para.48. |
(7) | 1983 Sch.1 para.1(5); substituted 1987 s.14(2); amended 1988 s.14(2); 1990 s.10(4); 1992(2) Sch.3 para.48. |
(8) | 1983 Sch.1 para.1(6); added 1989 Sch.3 para.10(a); amended 1990 s.10(5). |
para.2(1) to (6) | 1983 Sch.1 para.1A(1) to (6); added 1986 s.10(1); amended 1992(2) Sch.3 para.49(1). |
(7)(a), (b) | 1983 Sch.1 para.1A(7)(a), (b); added 1986 s.10(1). |
(c) | 1983 Sch.1 para.1A(7)(ba); added 1992(2) Sch.3 para.49(2). |
(d) to (f) | 1983 Sch.1 para.1A(7)(c) to (e); added 1986 s.10(1). |
(8) | 1983 Sch.1 para.1A(8); added 1986 s.10(1). |
para.3 | 1983 Sch.1 para.1B; added 1992(2) Sch.3 para.50. |
para.4 | 1983 Sch.1 para.2; substituted 1987 s.14(3); amended 1988 s.14(2); 1989 Sch.3 para.10(b); 1992(2) Sch.3 para.51; S.I.1993/766; S.I.1993/2953. |
para.5 to 8 | 1983 Sch.1 para.3, 4, 4A, 4B; substituted 1990 s.10(6); amended 1992(2) Sch.3 para.52. |
para.9, 10 | 1983 Sch.1 para.5,5A; substituted 1988 s.14(4); amended 1992(2) Sch.3 para.53; repealed in part 1992(2) Sch.18 Pt.V. |
para.11, 12 | 1983 Sch.1 para.7, 7A; substituted 1988 s.14(5); amended 1992(2) Sch.3 para.54, 55. |
para.13(1) | 1983 Sch.1 para.8A(1); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.56. |
(2) | 1983 Sch.1 para.9(1); amended 1992(2) Sch.3 para.57. |
(3) | 1983 Sch.1 para.10; substituted 1988 s.14(6). |
(4) | 1983 Sch.1 para.8A(1A), 9(1A); added 1992(2) Sch.3 para.56, 57. |
(5) | 1983 Sch.1 para.8A(1B), 9(1B); added 1992(2) Sch.3 para.56, 57. |
(6) | 1983 Sch.1 para.8A(2); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.56. |
para.14, 15 | 1983 Sch.1 para.11, 12; substituted 1988 s.14(7); amended 1992(2) Sch.3 para.58. |
para.16 | 1983 Sch.1 para.13; substituted 1987 s.14(10). |
para.17 | 1983 Sch.1 para.14. |
para.18 | 1983 Sch.1 para.9(2); substituted 1988 s.14(6); amended 1992(2) Sch.3 para.57. |
para.19 | 1983 Sch.1 para.15. |
Schedule 2 | 1983 Sch.1A; added 1992(2) Sch.3 para.59. |
Schedule 3 | 1983 Sch.1B; added 1992(2) Sch.3 para.59; amended S.I.1993/766; S.I.1993/2953. |
Schedule 4 | |
para.1 to 4 | 1983 Sch.2 para.1 to 4; amended 1989 Sch.3 para.11. |
para.5(1), (2) | 1983 Sch.2 para.5(1), (2); amended 1989 Sch.3 para.11; 1993 s.47(2). |
(3) | 1983 Sch.2 para.5(2A); added 1993 s.47(3). |
(4) | 1983 Sch.2 para.5(3). |
(5) | 1983 Sch.2 para.5(3A); added 1993 s.47(4). |
(6) | 1983 Sch.2 para.5(4). |
para.6 | 1983 Sch.2 para.5A; added 1992(2) Sch.3 para.60. |
para.7 | 1983 Sch.2 para.6 |
para.8(1), (2) | 1983 Sch.2 para.7(1), (2); amended 1992(2) Sch.3 para.60. |
(3) | 1983 Sch.2 para.7(2A); added 1992(2) s.16(4). |
(4) | 1983 Sch.2 para.7(3) |
para.9 | 1983 Sch.2 para.8; added 1989 Sch.3 para.11. |
Schedule 5 | |
para.1 to 6 | 1983 Sch.3 para.1 to 6 |
para.7 | 1983 Sch.3 para.6A; added S.I.1985/799. |
para.8 | 1983 Sch.3 para.7; amended S.I.1985/799. |
para.9 | 1983 Sch.3 para.8; added S.I.1992/3128; substituted S.I.1993/2328. |
para.10 | S.I.1993/2328 para.4. |
Schedule 6 | |
para.1 | 1983 Sch.4 para.1; amended 1987 s.17(1); Income and Corporation Taxes Act 1988 (c.1) Sch.29. |
para.2 | 1983 Sch.4 para.3. |
para.3 | 1983 Sch.4 para.3A; added 1992(2) Sch.3 para.61. |
para.4 | 1983 Sch.4 para.4 |
para.5, 6, 7 | 1983 Sch.4 para.6, 7 ,8; amended 1992(2) Sch.3 para.61. |
para.8 | 1983 Sch.4 para.8A; added 1992(2) Sch.3 para.61. |
para.9 | 1983 Sch.4 para.9; amended 1986 s.11; 1989 Sch.3 para.4(2). |
para.10 | 1983 Sch.4 para.10. |
para.11 | 1983 Sch.4 para.11; substituted 1992(2) Sch.3 para.61. |
para.12, 13 | 1983 Sch.4 para.12, 13. |
Schedule 7 | 1983 Schedule 4A; added 1992(2) Sch.3 para.62. |
Schedule 8 | 1983 Schedule 5 |
Group 1 to 4 | Group 1 to 4; amended 1984 Sch.6 para.1; S.I.1988/507; 1989 s.19; S.I.1986/530; S.I.1992/628. |
Group 5 | Group 8; substituted 1989 Sch.3 para.1; amended S.I.1990/2553. |
Group 6 | Group 8A; added 1984 Sch.6 para.8. |
Item 1, 2 | Group 8A Item 1, 2; amended 1989 Sch.3 para.2. |
Notes (1) to (8) | Group 8A Notes (1), (1A), (2), (3), (4), (6), (6A), (7); amended S.I.1985/18; 1989 Sch.3 para.2; Planning (Consequential Provisions) Act 1990 c.11 Sch.2 para.61; Planning (Northern Ireland) Order 1991 S.I.1220 (N.I. 11). |
Group 7 | Group 9; substituted S.I.1992/3223. |
Group 8 Item 1 to 13 | Group 10 Item 1 to 10, 12 to 14; amended S.I.1984/631; S.I.1987/1806; S.I.1990/752; S.I.1992/628; S.I.1992/3126; S.I.1992/3223. |
Notes (1) to (9) | Group 10 Notes (1), (2), (2A), (3) to (8); amended S.I.1987/1806; S.I.1990/752; S.I.1992/3126. |
Group 9 | Group 11; amended 1989 Sch.3 para.3. |
Group 10 | Group 12. |
Group 11 | Group 13. |
Group 12 Item 1 to 20 | Group 14 Item 1 to 10, 10A, 10B, 11, 12, 12A, 13 to 17; amended DLA Sch.2 para.13; S.I.1984/489; S.I.1984/959; S.I.1986/530; S.I.1987/437; S.I.1992/628; S.I.1992/3065. |
Notes (1) to (9) | Group 14 Notes (1) to (9); amended DLA Sch.2 para.13; S.I.1984/959; S.I.1985/919; S.I.1986/530. |
Group 13 | Group 15 Item 1, 3, 4, Notes (2) to (6); amended 1992(2) Sch.3 para.63; S.I.1992/3095 Sch.1 para.8. |
Group 14 | Group 15A; added S.I.1992/3131; S.I.1994/686. |
Group 15 Item 1 to 10 | Group 16 Item 1 to 10; amended S.I.1986/530; S.I.1987/437; S.I.1990/750; S.I.1991/737. |
Notes (1) to (12) | Group 16 Notes (1), (3) to (13); amended S.I.1983/1717; S.I.1984/766; S.I.1985/431; S.I.1986/530; S.I.1987/437; S.I.1989/470; S.I.1990/750; S.I.1990/2129; S.I.1991/737. |
Group 16 | Group 17; amended 1989 s.22; S.I.1993/767. |
Schedule 9 | Schedule 6 |
Group 1 Item 1(a) to (n) | Group 1 Item 1(a), (aa), (b) to (l); substituted 1989 Sch.3 para.4; amended S.I.1990/2553; S.I.1991/2569. |
Notes (1) to (16) | Group 1 Notes (1) to (6), (6A), (7) to (10), (10A), (10B), (11) to (13); amended S.I.1990/2553; S.I.1991/2569. |
Group 2 | Group 2; amended S.I.1990/2037. |
Group 3 | Group 3. |
Group 4 | Group 4 Item 1, 2, Notes (1), (2), (4); amended S.I.1987/517. |
Group 5 Item 1 to 9 | Group 5 Item 1 to 6, 6A, 7, 8; 1987 s.18(1); S.I.1987/860; S.I.1989/2272. |
Notes (1) to (6) | Group 5 Notes (1) to (6); amended S.I.1985/432; S.I.1989/2272. |
Group 6 | Substituted S.I.1994/1188. |
Group 7 Item 1 to 11 | Group 7 Item (1) to (11); amended Opticians Act 1989 (c.44) s.37(3); S.I.1985/1900; 1988 s.13; S.I.1989/2272. |
Notes (1) to (7) | Group 7 Notes (1) to (7); amended S.I.1985/1900; 1988 s.13. |
Group 8 | Group 8. |
Group 9 | Group 9. |
Group 10 | Group 10; amended S.I.1994/687. |
Group 11 | Group 11; amended Inheritance Tax 1984 (c.51) Sch.8 para.24; 1985 Sch.26 para.26; 1986 s.100. |
Group 12 | Group 12 Item 1, 2, Notes (1), (1A), (2); added S.I.1989/470; amended S.I.1991/737; S.I.1994/687. |
Schedule 10 | 1983 Schedule 6A; added 1989 Sch.3 para.6. |
para.1, 2 | 1983 Sch.6A para.1,2; amended S.I.1991/2569. |
para.3(1) to (6) | 1983 Sch.6A para.3(1) to (6); amended S.I.1991/2569. |
(7), (8) | 1983 Sch.6A para.3(8), (9). |
(9) | 1983 Sch.6A para.3(10); added S.I.1991/2569. |
para.4, 5 | 1983 Sch.6A para.4, 5; amended S.I.1991/2569. |
para.6(1), (2) | 1983 Sch.6A para.6(1),(2); amended S.I.1991/2569. |
(3), (4) | 1983 Sch.6A para.6(2A), (2B); added S.I.1991/2569. |
(5) | 1983 Sch.6A para.6(3). |
(6) to (8) | 1983 Sch.6A para.6(4) to (6); added S.I.1991/2569. |
para.7 | 1983 Sch.6A para.6A; added S.I.1991/2569. |
para.8, 9 | 1983 Sch.6A para.7, 8; amended S.I.1991/2569. |
Schedule 11 | |
para.1 | 1983 Sch.7 para.1. |
para.2(1), (2) | 1983 Sch.7 para.2(1), (2); amended 1992(2) Sch.3 para.64. |
(3) to (5) | 1983 Sch.7 para.2(2A), (2B), (2C); added 1992(2) Sch.3 para.64. |
(6) | 1983 Sch.7 para.2(3). |
(7) | 1983 Sch.7 para.2(3A); added 1987 s.11(2). |
(8), (9) | 1983 Sch.7 para.2(3B), (3C); added 1992(2) Sch.3 para.64; amended 1993 s.50(4) |
(10) to (13) | 1983 Sch.7 para.2(4) to (7); amended 1989 s.25(2). |
para.3(1), (2) | 1983 Sch.7 para.3(1), (2) |
(3) | 1983 Sch.7 para.3(2A); amended 1992(2) Sch.3 para.65. |
para.4 | 1983 Sch.7 para.5; amended 1992(2) Sch.3 para.68. |
para.5 | 1983 Sch.7 para.6; amended 1984 s.16; Debtors (Scotland) Act (c.18) Sch.4 para.4; 1992(2) Sch.3 para.69. |
para.6(1) | 1983 Sch.7 para.7(1); amended 1992(2) Sch.3 para.70. |
(2) | 1983 Sch.7 para.7(1A); added 1989 s.25. |
(3) to (6) | 1983 Sch.7 para.7(2) to (5); amended 1985 Sch.7 para.2; PACE Sch.6 para.41. |
para.7(1) to (4) | 1983 Sch.7 para.8(1) to (4); amended 1985 Sch.7 para.3; 1992(2) Sch.3 para.71. |
(5) to (7) | 1983 Sch.7 para.8(4A), (4B), (4C); amended 1985 Sch.7 para.3. |
(8) | 1983 Sch.7 para.8(5). |
para.8 | 1983 Sch.7 para.9; amended 1992(2) Sch.3 para.72. |
para.9 | 1983 Sch.7 para.9A; added 1985 Sch.7 para.4. |
para.10 | 1983 Sch.7 para.10; amended PACE Sch.6 para.41; 1985 Sch.7 para.5; 1992(2) Sch.3 para.73. |
para.11 to 13 | 1983 Sch.7 para.10A, 10B, 10C; added 1985 Sch.7 para.6. |
para.14 | 1983 Sch.7 para.11; amended 1992(2) Sch.3 para.74. |
Schedule 12 | |
para.1 | 1983 Sch.8 para.1; 1994 s.7. |
para.2 | 1983 Sch.8 para.2; amended 1985 Sch.8 para.2; CLSA Sch.10 para.52. |
para.3(1) | 1983 Sch.8 para.3(1); substituted JPRA Sch.6 para.35. |
(2) to (4) | 1983 Sch.8 para.3(2) to (4); amended 1985 Sch.8 para.3. |
(5) | 1983 Sch.8 para.3(4A); added JPRA Sch.8 para.16. |
(6) | 1983 Sch.8 para.3(5); amended 1985 Sch.8 para..3. |
para.4 | 1983 Sch.8 para.4; amended 1985 Sch.8 para.4. |
para.5, 6 | 1983 Sch.8 para.5, 6. |
para.7(1) to (3) | 1983 Sch.8 para.7(1) to (3). |
(4) to (7) | 1983 Sch.8 para.7(3A), (3B), (3C), (3E); added 1985 Sch.8 para.5; amended CLSA Sch.10 para.52; JPRA Sch.6 para.35. |
(8) | 1983 Sch.8 para.7(4); amended 1985 Sch.8 para.5. |
(9) | 1983 Sch.8 para.7(4A); added JPRA 1993 Sch.8 para.16. |
(10) | 1983 Sch.8 para.7(5); amended 1985 Sch.8 para.5. |
para.8 | 1983 Sch.8 para.8 |
para.9 | 1983 Sch.8 para.9; 1985 s.27(3). |
(a) to (d) | 1983 Sch.8 para.9(a) to (d). |
(e) | 1983 Sch.8 para.9(dd); added 1985 s.27(2). |
(f) to (h) | 1983 Sch.8 para.9(e) to (g); amended 1985 s.27(2). |
(j) | 1986 s.14(7) |
para.10 | 1983 Sch.8 para.10; added 1985 s.28. |