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Value Added Tax Act 1994
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Changes over time for: Section 94
Version Superseded: 19/07/2007
Alternative versions:
- 01/09/1994- Amendment
- 01/12/1999- Amendment
- 01/01/2005
Point in time - 19/07/2007- Amendment
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Point in time view as at 01/01/2005. This version of this provision has been superseded.
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94 Meaning of “business” etc.U.K.
(1)In this Act “business” includes any trade, profession or vocation.
(2)Without prejudice to the generality of anything else in this Act, the following are deemed to be the carrying on of a business—
(a)the provision by a club, association or organisation (for a subscription or other consideration) of the facilities or advantages available to its members; and
(b)the admission, for a consideration, of persons to any premises.
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)Where a person, in the course or furtherance of a trade, profession or vocation, accepts any office, services supplied by him as the holder of that office are treated as supplied in the course or furtherance of the trade, profession or vocation.
(5)Anything done in connection with the termination or intended termination of a business is treated as being done in the course or furtherance of that business.
(6)The disposition of a business as a going concern, or of its assets or liabilities (whether or not in connection with its reorganisation or winding up), is a supply made in the course or furtherance of the business.
Textual Amendments
F1S. 94(3) repealed (1.12.1999) by 1999 c. 16, ss. 20, 139, Sch. 20 Pt. II(2), Note; S.I. 1999/2769, art. 2
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