Part I The charge to tax
Imposition and rate of VAT
1 Value added tax.
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.