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Value Added Tax Act 1994
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Changes over time for: Section 1
Version Superseded: 28/01/2019
Alternative versions:
- 01/09/1994- Amendment
- 01/06/2002
Point in time - 28/01/2019- Amendment
- 31/12/2020- Amendment
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Point in time view as at 01/06/2002. This version of this provision has been superseded.
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1 Value added tax.U.K.
(1)Value added tax shall be charged, in accordance with the provisions of this Act—
(a)on the supply of goods or services in the United Kingdom (including anything treated as such a supply),
(b)on the acquisition in the United Kingdom from other member States of any goods, and
(c)on the importation of goods from places outside the member States,
and references in this Act to VAT are references to value added tax.
(2)VAT on any supply of goods or services is a liability of the person making the supply and (subject to provisions about accounting and payment) becomes due at the time of supply.
(3)VAT on any acquisition of goods from another member State is a liability of the person who acquires the goods and (subject to provisions about accounting and payment) becomes due at the time of acquisition.
(4)VAT on the importation of goods from places outside the member States shall be charged and payable as if it were a duty of customs.
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