- Latest available (Revised)
- Point in Time (11/07/2023)
- Original (As enacted)
Point in time view as at 11/07/2023.
There are currently no known outstanding effects for the Finance Act 2012, Cross Heading: Other amendments of VATA 1994.
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2U.K.VATA 1994 is amended as follows.
3U.K.In section 7 (place of supply of goods), in subsection (4)(c)(ii), after “Schedule 1” insert “ or 1A ”.
4U.K.In section 54 (farmers etc), in subsection (2), after “Schedule 1” insert “ or is, has become or has ceased to be liable to be registered under Schedule 1A ”.
5U.K.In section 55 (customers to account for tax on supplies of gold etc), in subsection (1)—
(a)for “Schedule 1” substitute “ Schedules 1 and 1A ”, and
(b)for “that Schedule” substitute “ Schedule 1 ”.
6U.K.In section 55A (customers to account for tax on supplies of goods or services of a kind used in missing trader intra-community fraud), in subsection (3), for “Schedule 1” substitute “ Schedules 1 and 1A ”.
7U.K.In section 69 (breaches of regulatory provisions), in subsection (1)(a), after “Schedule 1,” insert “ paragraph 7 of Schedule 1A, ”.
8U.K.In section 73 (failure to make returns etc), in subsection (3)(b), after “Schedule 1,” insert “ paragraph 9 or 11 of Schedule 1A, ”.
9U.K.In section 74 (interest on VAT recovered or recoverable by assessment), in subsection (1)(c), after “Schedule 1,” insert “ under paragraph 13 of Schedule 1A, ”.
10U.K.In section 77 (assessments: time limits and supplementary assessments), in subsection (4C), after paragraph (a) insert—
“(aa)paragraph 5, 6 or 13(3) of Schedule 1A,”.
11(1)Paragraph 1 of Schedule 1 (registration in respect of taxable supplies) is amended as follows.U.K.
(2)In sub-paragraph (1)—
(a)in paragraph (a), after “if” insert “ the person is UK-established and ”, and
(b)in paragraph (b), after “if” insert “ the person is UK-established and ”.
(3)In sub-paragraph (2), for “and the transferee is not registered under this Act at the time of the transfer” substitute “ , the transferee is UK-established at the time of the transfer and the transferee is not registered under this Act at that time ”.
(4)After sub-paragraph (2) insert—
“(2A)In determining the value of a person's supplies for the purposes of sub-paragraph (1)(a) or (2)(a), supplies are to be taken into account (subject to sub-paragraphs (3) to (7)) whether or not the person was UK-established when they were made.”
(5)In sub-paragraph (4)(a), after “below,” insert “ paragraph 11 of Schedule 1A, ”.
(6)In sub-paragraph (5), after “below,” insert “ paragraph 11 of Schedule 1A, ”.
(7)At the end insert—
“(10)A person is “UK-established” if the person has a business establishment, or some other fixed establishment, in the United Kingdom in relation to a business carried on by the person.”
12U.K.In paragraph 3 of that Schedule, at the end of paragraph (b) insert “; or
(c)is not at that time UK-established (see paragraph 1(10)).”
13U.K.Accordingly, in the heading of that Schedule, at the end insert “ : uk establishment ”.
F114U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 28 para. 14 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(j)(i) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
F215U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Sch. 28 para. 15 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(j)(i) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
16U.K.In paragraph 1 of Schedule 3A (registration in respect of disposals of assets for which a VAT repayment is claimed)—
(a)in sub-paragraph (1), after “Schedule 1,” insert “ 1A, ”, and
(b)in sub-paragraph (2), after “Schedule 1,” insert “ paragraph 11 of Schedule 1A, ”.
F317U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3Sch. 28 para. 17 repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(j)(i) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
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