Part I The charge to tax
- s.1 Value added tax 39 cases
- s.2 Rate of VAT 11 cases
- s.3 Taxable persons and registration 21 cases
- s.4 Scope of VAT on taxable supplies 47 cases
- s.5 Meaning of supply: alteration by Treasury order 46 cases
- s.6 Time of supply 17 cases
- s.7 Place of supply of goods 9 cases
- s.8 Reverse charge on supplies received from abroad 7 cases
- s.9 Place where supplier or recipient of services belongs 4 cases
- s.19 Value of supply of goods or services 26 cases
- s.24 Input tax and output tax 44 cases
- s.25 Payment by reference to accounting periods and credit for input tax against output tax 56 cases
- s.26 Input tax allowable under section 25 42 cases
Part II Reliefs, exemptions and repayments
- s.29A Reduced rate 5 cases
- s.30 Zero-rating 36 cases
- s.31 Exempt supplies 48 cases
- s.33 Refunds of VAT in certain cases 5 cases
- s.36 Bad debts 8 cases
Part III Application of Act in particular cases
- s.41 Application to the Crown 4 cases
- s.41A Supply of goods or services by public bodies 6 cases
- s.43 Groups of companies 17 cases
- s.43A Groups: eligibility 4 cases
- s.43B Groups: applications 5 cases
- s.45 Partnerships 3 cases
- s.46 Business carried on in divisions or by unincorporated bodies, personal representatives etc 5 cases
- s.47 Agents etc 4 cases
- s.51 Buildings and land 4 cases
- s.53 Tour operators 5 cases
Part IV Administration, collection and enforcement
- s.58 General provisions relating to the administration and collection of VAT 7 cases
- s.59 The default surcharge 6 cases
- s.69 Breaches of regulatory provisions 3 cases
- s.70 Mitigation of penalties under sections 60, 63, 64 , 67, 69A and 69C 5 cases
- s.72 Offences 15 cases
- s.73 Failure to make returns etc 57 cases
- s.76 Assessment of amounts due by way of penalty, interest or surcharge penalty 8 cases
- s.77 Assessments: time limits and supplementary assessments 23 cases
- s.77A Joint and several liability of traders in supply chain where tax unpaid 11 cases
- s.80 Credit for, or repayment of, overstated or overpaid VAT 79 cases
- s.80A Arrangements for reimbursing customers 4 cases
- s.81 Interest given by way of credit and set-off of credits 8 cases
Part V Reviews and Appeals
- s.82 Meaning of “tribunal” 3 cases
- s.83 Appeals 55 cases
- s.83G Bringing of appeals 6 cases
- s.84 Further provisions relating to appeals 25 cases
- s.85 Settling appeals by agreement 8 cases
- s.85A Payment of tax on determination of appeal 4 cases
Part VI Supplementary provisions
- s.89 Adjustments of contracts on changes in VAT 3 cases
- s.94 Meaning of “business” etc 7 cases
- s.96 Other interpretative provisions 17 cases
SCHEDULE 1 Registration in respect of taxable supplies : UK establishment
SCHEDULE 4 Matters to be treated as supply of goods or services
- Sch.4 para.1 Schedule 4, paragraph 1 8 cases
- Sch.4 para.4 Schedule 4, paragraph 4 6 cases
- Sch.4 para.5 Schedule 4, paragraph 5 5 cases
SCHEDULE 6 Valuation: special cases
- Sch.6 para.9 Interpretation 3 cases
SCHEDULE 8 Zero-rating
- Sch.8 para.1 Items overriding the exceptions 3 cases
- Sch.8 para.2 Items overriding the exceptions 3 cases
SCHEDULE 10 BUILDINGS AND LAND
- Sch.10 para.2 The option to tax 9 cases
- Sch.10 para.3 The option to tax 6 cases
SCHEDULE 10A Face-value vouchers issued before 1 January 2019
- Sch.10A para.2 Nature of supply 5 cases
- Sch.10A para.3 Treatment of credit vouchers 4 cases
- Sch.10A para.4 Treatment of retailer vouchers 5 cases
SCHEDULE 11 Administration, collection and enforcement
- Sch.11 para.1 General 7 cases
- Sch.11 para.2 Accounting for VAT... and payment of VAT 3 cases
- Sch.11 para.4 Power to require security and production of evidence 7 cases
- Sch.11 para.5 Recovery of VAT, etc 8 cases
SCHEDULE 13 Transitional provisions and savings
- Sch.13 para.9 Bad debt relief 3 cases